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Final Indore Rishabh

Final Indore Rishabh

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Published by Vaibhav Jain

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Categories:Topics, Art & Design
Published by: Vaibhav Jain on May 17, 2010
Copyright:Attribution Non-commercial

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10/26/2011

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1
Overview of Service Tax ProvisionsAndImportant Services under the Service TaxRishabh R. Adukiarishfca@gmail.com098198-61049CA Final Student, Mumbai
 
2
AGENDA
Introduction
Administration of Service Tax
Act & Rules Applicable
Category of Services
Finance Bill (No.2),2009 Amendments
Few Important Services
Question & Answer Session
 
3
INTRODUCTION
Recommended by Dr. Raja Chelliah Committee (TaxReforms Committee)
No separate law
First introduced in the year 1994 vide Chapter V (Section64 to 96) of Finance Act,1994
Chapter VA (Section 96A to 96I) was inserted byFinance Act,2003
Applicable to whole of India except the state of Jammu andKashmir and its provisions were made applicable witheffect from July 1,1994.Ex:
In India the service sector contributes nearly 53% of GDP
Rate Applicable as of now is 10.3%
3

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