Negative List, Service Tax

Revised Negative List of Service Tax for 2013-14 (Section 66D)

The charging section of the Finance Act, 1994, Section 66B provides that service tax should be levied on all services except the services which are specified in Section 66D of the said Act. As per Section 66D of the Financial Act, 1994, Negative list of Service Tax for 2013-14 is given here which is revised […]