Education under negative era

By:

MANSAKA, RAVI

Material type:

Mixed materialsPublication details: 2013Description: 100-108Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: Under the negative list era, on the line of positive list scheme of service tax under the finance act 1994, a specific entry called Negative list has been incorporated under section 66D of the act to exclude basic education from the scope of levyof service tax. Certain services provided by or to the educational institutions are specifically exempted under Mega Exemption Notification no 25/2012. The author summerises the new provisions relating to service tax on education sector as amendedby finance act 2013.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/6	Available		P15177

Under the negative list era, on the line of positive list scheme of service tax under the finance act 1994, a specific entry called Negative list has been incorporated under section 66D of the act to exclude basic education from the scope of levyof service tax. Certain services provided by or to the educational institutions are specifically exempted under Mega Exemption Notification no 25/2012. The author summerises the new provisions relating to service tax on education sector as amendedby finance act 2013.

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