Overview of Key Sections of Service Tax

Overview of Service Tax
Advocate Forum
March 8, 2014
Presented by:
CA Gaurav Gupta
FCA, LLB, DISA
Partner
MGS & Co.

Section 65 - Definitions
Section 65A - Classification
Section 66 – Charging Section
Section 65B - Definition
Section 66B – Charging Section
Section 66F - Classification
Section 66C – Place of Provision
Section 66D – Negative List
Section 66E – Declared Services
Section 67A – Rate and Value
Applicable Provisions under Finance Act
upto June 20, 2012
Provisions under Finance Act effective July
1, 2012
Overview
Section 67 - Valuation Section 67 – Valuation
Section 66A – Charging Section on import of
service

Overview
Section Relevance Corresponding Rules
65B It provides for definition of
terms used in the Service Tax
Statute
NA
66B Charging section creating
charge of service tax
Service Tax Rules,
1994 / CENVAT Credit
Rules, 2004
66C Determination of Place of
Provision of service
Place of Provision of
Services Rules, 2012
66D It provides for Negative list of
services
NA

Overview
66E It provides for the list of
declared services
NA
66F Principles of interpretation of
specified descriptions of
services or bundled services
NA
67 Valuation of taxable services
for charging service tax
NA
67A Date of determination of rate of
tax, value of taxable service
and rate of exchange
Point of taxation Rules,
2011 / Determination of
Value Rules, 2006 /
Custom Act, 1962

Overview
68 It provides for payment of
service tax
Registration of special
persons rules, 2005
69 Registration under Service Tax NA
70 It provides for furnishing of
Returns under Service Tax
NA

Levy of Service Tax
Section 65B – New Charging Section
• Tax to be levied on all services
• Except those provided in Negative List
• Provided or agreed to be provided
• In the taxable territory (whole of India excluding the State of Jammu &
Kashmir)
• By one person to another
Negative List CA Gaurav Gupta 7

Concept of Service
Activity
By a person
for another
For
Consideration = Service
Includes
•Declared Service
•activity relating to the use of money or its conversion by
cash or by any other mode, from one form, currency or
denomination, to another form, currency or denomination for
which a separate consideration is charged
•Activities between An unincorporated association or a body
of persons, as the case may be, and a member thereof shall
be treated as distinct persons
•Activities between an establishment of a person in the
taxable territory and any of his other establishment in a non-
taxable territory shall be treated as establishments of
distinct persons
Excludes
•An activity which is merely a transfer of title in goods or
immovable property, by way of sale, gift or in any other
manner; or
•An activity which is merely transfer, delivery or supply of any
goods which is deemed to be a sale within the meaning of
clause (29A) of article 366 of the Constitution; or
•An activity which is merely a transaction in money or
actionable claim;
•provision of service by an employee
•Fees taken in any Court or tribunal established under any
law
•functions performed by the MPs, MLAs, Members of
Panchayats, Members of Municipalities and Members of
other local authorities, any person who holds any post in
pursuance of the provisions of the Constitution, any person
as a Chairperson or a Member or a Director in a body
established by the Central Government or State
Governments or local authority and who is not deemed as
an employee before the commencement of this section

Activity
• The word activity would include an act done, a work done, a deed done, an
operation carried out, execution of an act, provision of a facility etc.
• It is a term with very wide connotation
• Activity could be active or passive and would also include forbearance to
act.
Consideration
• Includes any amount payable for taxable service.
• Includes any activity done or abstained from doing, or does or abstain from
doing, or promises to do or to abstain from doing for receiving the service
• Can be monetary or non monetary
• Covers also barters – service against service
Service

Negative List
•Food - Specific agriculture activity
•Home - Renting of residential
dwelling for use as residence
•Education - Preschool education, any
qualification
•Funeral, burial, crematorium or
mortuary services
•Entertainment - Admission to
entertainment events
•Electricity distribution
Social and Basic
Needs
•By Government or a local
authority except certain
services like speed posts etc
•RBI
•Foreign Diplomats
Services of
Government and
other sovereign
agencies
•Interest
•Purchase / Sale of foreign
exchange
Services relating of
financial transactions

Negative List
•Of Passengers
•Goods by road
•Goods from outside India to
first customs station
•Goods by inland waterways
•Toll Charges
Services relating to
transportation
•Manufacturing
•Trading
Services relating to
goods
•Selling of space or time slots
for advertisements other
than radio / TV
•Betting / Gambling
Other Miscellaneous
Services

Negative List
Services inclusions
Agriculture • agricultural operations directly related to production of any
agricultural produce including cultivation, harvesting,
threshing, plant protection or seed testing;
• supply of farm labour;
• processes carried out at an agricultural farm including
tending, pruning, cutting, harvesting, drying, cleaning,
trimming, sun drying, fumigating, curing, sorting, grading,
cooling or bulk packaging and such like operations which
do not alter the essential characteristics of agricultural
produce but make it only marketable for the primary
market;
• renting or leasing of agro machinery or vacant land with or
without structure incidental to its use;
• loading, unloading, packing, storage or warehousing of
agricultural produce;
• agricultural extension services;
• Services by any Agricultural Produce Marketing
Committee or Board or services provided by a commission
agent for sale or purchase of agricultural produce;

Negative List
Services inclusions
Education (i) pre-school education and education up to higher secondary
school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification
recognized by any law for the time being in force;
(iii) education as a part of an approved vocational education
course. “approved vocational education course” means,-
(1) a course run by an industrial training institute or an
industrial training centre affiliated to the National Council for
Vocational Training offering courses in designated trades
notified under the Apprentices Act, 1961; or
(2) a Modular Employable Skill Course, approved by the
National Council of Vocational Training, run by a person
registered with the Directorate General of Employment and
Training, Union Ministry of Labour and Employment; or
(3) a course run by an institute affiliated to the National Skill
Development Corporation set up by the Government of India;”

Negative List
15
Services Definition
Services by way of
residential renting
• ‘Renting’ has been defined in section 65B of Finance Act, 1994
as ”allowing, permitting or granting access, entry, occupation,
usage or any such facility, wholly or partly, in an immovable
property, with or without the transfer of possession or control
of the said immovable property and includes letting, leasing,
licensing or other similar arrangements in respect of
immovable property”.
• ‘Residential dwelling’ means residential accommodation, but
does not include hotel, motel, inn, guest house, camp-site,
lodge, house boat, or like places meant for temporary stay.”
Negative List CA Gaurav Gupta

Negative List
Services inclusions
Financial activities (i) extending deposits, loans or advances in
so far as the consideration is represented by way of
interest or discount;
(ii) inter se sale or purchase of foreign
currency amongst banks or authorized dealers of
foreign exchange or amongst banks and such
dealers;

Negative List
Services inclusions
Transportation of
passengers
• a stage carriage;
• railways in a class other than—
(A) first class; or
(B) an air conditioned coach;
• metro, monorail or tramway;
• inland waterways;
• public transport, other than predominantly for
tourism purpose, in a vessel of less than fifteen
tonne net; and
• metered cabs, radio taxis or auto rickshaws;

Negative List
Services inclusions
Transportation of goods (i) by road except the services of—
(A) a goods transportation agency; or
(B) a courier agency;
(ii) by an aircraft or a vessel from a place
outside India to the first customs station of
landing in India; or
(iii) by inland waterways;

Declared Services
(a) renting of immovable property;
(b) construction of a complex, building, civil structure or a part thereof, including a complex or
building intended for sale to a buyer, wholly or partly, except where the entire consideration is
received after issuance of completion-certificate by the competent authority.
Explanation. — For the purposes of this clause,—
(I) the expression "competent authority" means the Government or any authority authorized to
issue completion certificate under any law for the time being in force and in case of non-
requirement of such certificate from such authority, from any of the following, namely:––
(A) architect registered with the Council of Architecture constituted under the Architects Act,
1972; or
(B) chartered engineer registered with the Institution of Engineers (India); or
(C) licensed surveyor of the respective local body of the city or town or village or development
or planning authority;

Declared Services
(II) the expression "construction" includes additions, alterations, replacements or remodeling
of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) development, design, programming, customisation, adaptation, upgradation, enhancement,
implementation of information technology software;
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an
act;
(f) transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of
right to use such goods;
(g) activities in relation to delivery of goods on hire purchase or any system of payment by
instalments;
(h) service portion in the execution of a works contract;
(i) service portion in an activity wherein goods, being food or any other article of human
consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of
the activity.

Place of Provision of Service
Rules, 2012

• Old charging provision (Section 66)
“There shall be levied a tax (hereinafter
referred to as the service tax) at the rate of
twelve per cent. of the value of taxable
services referred to in sub-clauses (*) of
clause (105) of section 65 and collected in
such manner as may be prescribed.”
Applicable upto: June 30, 2012.
• New charging provision (Section 66B)
“There shall be levied a tax (hereinafter
referred to as the service tax) at the rate of
twelve per cent. on the value of all services,
other than those services specified in the
negative list, provided or agreed to be
provided in the taxable territory by one
person to another and collected in such
manner as may be prescribed.”
Applicable from: 1st July, 2012.
Need for Place of
provision Rules
Place of Provision of Services Rules CA Gaurav Gupta 23

• Accordingly, Section 66C reads as follows:
66C. Determination of place of provision of service.—
The Central Government may, having regard to the nature and description of
various services, by rules made in this regard, determine the place where such
services are provided or deemed to have been provided or agreed to be provided or
deemed to have been agreed to be provided.
Any rule made under sub-section (1) shall not be invalid merely on the ground that
either the service provider or the service receiver or both are located at a place
being outside the taxable territory.
• Accordingly, Vide Notification 28/2012, Place of Provision of Services Rules, 2012 were
notified. When would a service be deemed to provided in Taxable Territory is
established by Place of provision of Services Rules.
Need for Place of
provision Rules

For whom are these rules meant?
These rules are primarily meant for:
• persons who deal in cross-border services.
• those who have operations with suppliers or
customers in the state of Jammu and
Kashmir.
• Service providers operating within India from
multiple locations, without having centralized
registration will find them useful in
determining the precise taxable jurisdiction
applicable to their operations
• for determining services that are wholly
consumed within a SEZ, to avail the outright
exemption
Non- Taxable
Territory
Taxable
Territory
Need for Place of
provision Rules

• The essence of indirect taxation is that a service should be taxed in the jurisdiction
of its consumption.
• In terms of explanation (2) to sub-section 44 of section 65B, an establishment of a person
outside the taxable territory is a person distinct from an establishment in a taxable territory.
Thus, services provided from overseas are to be carefully judged whether they are being
rendered by the establishment outside the taxable territory or within.
Need for Place of
provision Rules

Summary
• Rule 13 empowers the government to notify description of services in
which the PoP shall be the place of effective use and enjoyment of a
service to avoid double taxation.
Other Rules are as follows:
Rule 12
• Relates to services provided and consumed on board of conveyance
• Place of provision shall be place of first scheduled departure.
Rule 11
• Relates to transportation of passengers
• Place of provision shall be place of embarking

Summary
Rule 10
• Relates to transportation of goods
• Place of provision shall be destination of goods
Rule 9
• Relates to services like financial services, intermediary services etc.
• Place of provision shall be place of services provider.
Rule 8
• Provides the situation where both service receiver and provider are in
taxable territory
• Place of provision shall be place of service recipient
Rule 7
• Relates to cases where service is performed in more than one location
• Place of provision shall be location where greatest portion of service is
provided in taxable territory

Summary
Rule 6
• Relates to services of admission, organisation and other ancillary services.
• Place of provision shall be place of holding of event
Rule 5
• Relates to immovable properties
• Place of provision shall be location of immovable property
Rule 4
• Relates to services requiring physical delivery of goods
• Place of provision shall be location of actual performance
Rule 3
• Provides for the general rule when none of the above rules are applicable
• Place of provision shall be location of service recipient.

Rule 11
Rule 11: Passenger transport service
• Place of provision in relation to
transportation of passengers will be
the place from where they embark on
the conveyance for a continuous
journey.
• exemption for air transportation
embarking from, or terminating in the
state of Arunachal Pradesh, Assam,
Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, or Tripura or at
Bagdogra located in West Bengal.
Para 5.11.3. of Education guide - Only such
stopovers will be relevant for which one or
more separate tickets are issued.
Taxable
Non -
Taxable

Journey Place of Provision
Mumbai-Delhi
Mumbai
Delhi-London-New York-London-
NewYork
Delhi
Singapore to New York via Delhi Singapore
Singapore - Kolkata –Bangkok.
(Jet) (Air India)
Singapore – Kolkata: Singapore
Kolkata – Delhi: Kolkata
Rule 11

Rule 10
Rule 10: Transport of goods
• Place of provision of service in case of transportation of goods shall be the place of
destination of goods. No condition of loading / unloading, only destination material.
• This rule shall not apply to the following types of transportation of goods:
• Goods transport by way of post , mail or email
• Goods transport by way of courier
• This Rule will not apply in cases where services of transportation of goods is
provided by a goods transportation agency, the place of provision of such service
will be the place where the person liable to pay tax
Rule 3 will
apply

Shipment Place of Provision
consignment of cut flowers
is consigned from Chennai
to Amsterdam
Amsterdam
consignment of crystal ware
is consigned from Paris to
New Delhi
New Delhi
Paitning from Paris –
Singapore via Kolkata
Singapore
Cars from South Africa to
Shanghai unloaded at
Kolkata for loading in
another ship
Shanghai
Rule 10
Taxable
Non -
Taxable

Rule 10 - GTA
Place of provision of services of transportation of goods by goods transportation agency
shall be the location of the person liable to pay tax.
From To Person liable to
pay freight
Place of provision
Delhi Gurgaon Consignor Delhi
Delhi Jammu Consignee Delhi
Truck operator
located at
Delhi
Delhi
Delhi Dhaka Consignee Outside taxable
Territory
Dhaka
Delhi Dhaka Consignor DelhiGurgaon

Rule 9
Rule 9: Certain specified services
The place of provision of following services will be determined on the basis of location of
service provider:
• Services provided by a banking company, or a
financial company, or a non-banking financial
company to account holders
• Online information and database access or
retrieval services
• Service consisting of hiring of means of transport,
up to a period of one month
• Intermediary services

Rule 9 – Intermediary
“intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or
facilitates a provision of a service (goods not included) (hereinafter called the ‘main’ service) between
two or more persons, but does not include a person who provides the main service on his account.
Taxation of Services – An Education Guide dated 20.06.2012 provides that such person is involved with
two supplies at any one time:
- the supply between the principal and the third party; and
- the supply of his own service (agency service) to his principal, for which a fee or commission is
usually charged.
Exclusion: agent, broker etc for goods

Person Acting on his own:
A freight forwarder picks the goods from factory in Pune to port and to Egypt and charges Rs 15 Lakhs
– not an intermediary.
A freight forwarder agent arranges for transportation and charges commission of Rs 1 Lakh –an
intermediary.

Travel Agent
Tour operator
Commission Agent
Recovery Agent

Rule 9 – Online Services
Inclusions Exclusions
legal and financial data
Social networking sites
Matrimonial sites
Sale or purchase of
goods, articles etc over
the internet
Internet
telecommunication /
Internet backbone / ISP
Services on mail eg
opinion to client

Rule 8
Rule 8: When both provider and receiver are located in taxable territory
• When both the receiver and provider are located in taxable territory, place of provision
of a service shall be the location of the recipient of service.
Infosys gave contract of
designing its office in Spain
to an Indian architect firm

Rule 7
Rule 7: Part performance of a service at a different location
• When a service is performed in more than one location and one of the location is
inside the taxable territory, its place of provision shall be the location in the taxable
territory where the greatest proportion of the service is provided
•100% Service is taxable
•Place of provision of service is Kanpur
Service provided 20% in Delhi, 40 %
in Jammu and 40% in Kanpur
•100% Service is taxable
•Place of provision of service is Delhi
Service provided 5% in Delhi, 40%
in USA and 55% in Singapore

Rule 6
Rule 6: Services relating to events
In the case of following services, the place of holding of specified events shall be the place
of provision of services:
• services provided by way of admission
• services provided by way of organization
• services ancillary to such admission
Ford US does a road show
for car launch in India
Event Manager of Mumbai Place of Provision -
Mumbai

Rule 5
Rule 5: Services relating to immovable property
Provision of services provided directly in relation to an immovable property,
including services provided in this regard by:
• experts and estate agents,
• provision of hotel accommodation by a hotel, inn, guest house, club or
campsite, by whatever, name called,
• grant of rights to use immovable property,
• services for carrying out or co-ordination of construction work, including
architects or interior decorators,
shall be the place where the immovable property is located or intended to be
located

Rule 5
Service Whether land related
Repair and maintenance
of machinery which is
permanently installed
Yes
Advice or information
relating to land prices not
relating to specific site
No
Services of an agent who
arranges finance for the
purchase of a property
No
Collection of rent
Yes

Rule 4
Rule 4: Services requiring physical delivery of goods / physical presence
of person receiving services
• Only those services are covered under this category wherein delivery of goods results
in completion of service. For eg. courier service, cargo handling, technical testing etc.
• In case of e-commerce transactions, the place of provision shall be the actual location
of the goods and not the place of performance.
• Shall not apply in the case of a service provided in respect of goods that are temporarily
imported into India for repairs, reconditioning or reengineering for re-export, subject to
conditions as may be specified in this regard
• Place of performance of service in case of services requiring physical presence of an
individual shall be the place where such services are actually performed.
POP - location where the services are actually performed.

Rule 4
Service Whether falling under Rule 4
cargo handling service
Yes
dry cleaning
Yes
Repair of software online
located in USA from India No
cosmetic or plastic surgery
Yes

Rule 3
Rule 3: General Rule
The following basic rule shall apply in all cases other than those specified specifically in
Provision of Services Rules, 2012. Place of provision of service shall be:
• Location of the recipient of service
• In case the location of service recipient is not available, the place of provision
shall be the location of the service provider.

Principles of interpretation of specified
descriptions of services or bundled services
•Reference to main service would not include all services used to provide such service for eg.
Reference to construction of dam would not include architect service used for such construction and
thus, any exemption to construction would not entail to architect services.
Rule 1
•Most specific description shall be preferred over a more general description.Rule 2
•Taxability of a bundled service
•(a) if various elements of such service are naturally bundled in the ordinary course of business, it
shall be treated as provision of the single service which gives such bundle its essential character;
•(b) if various elements of such service are not naturally bundled in the ordinary course of business,
it shall be treated as provision of the single service which results in highest liability of service tax.
•Explanation.—For the purposes of sub-section (3), the expression "bundled service" means a bundle
of provision of various services wherein an element of provision of one service is combined with an
element or elements of provision of any other service or services.]
Rule 3

Valuation of taxable services for charging
service tax
•Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with
reference to its value, then such value shall,—
•(i) in a case where the provision of service is for a consideration in money, be the gross amount
charged by the service provider for such service provided or to be provided by him;
•(ii) in a case where the provision of service is for a consideration not wholly or partly consisting of
money, be such amount in money as, with the addition of service tax charged, is equivalent to the
consideration;
•(iii) in a case where the provision of service is for a consideration which is not ascertainable, be the
amount as may be determined in the prescribed manner.
Rule
1
• Where the gross amount charged by a service provider, for the service provided or to be
provided is inclusive of service tax payable, the value of such taxable service shall be such
amount as, with the addition of tax payable, is equal to the gross amount charged.
Rule
2
• The gross amount charged for the taxable service shall include any amount received
towards the taxable service before, during or after provision of such service.
Rule
3

Point of Taxation
Rules, 2011
Rule 2A
• Date of Payment
• Date of payment shall be earlier of:
• Date of entry in the books of accounts or Date of actual credit in the bank account
Rule 3
• Determination of Point of Taxation
• Point of taxation shall be earlier of:
• Issue of invoice for service provided or agreed to be provided or Receipt of any
payment for service provided or agreed to be provided.
Rule 4
• Change in Effective Rate of tax
• Change in effective rate of tax includes change in portion of value on which Service Tax
needs to be discharged by the provider of services.

Point of Taxation
Rules, 2011
Rule 5
• PoT in case of New Services
• When a service is taxed for the first time, no tax shall be payable.
Rule 7
• PoT in case of specified services or persons
• The Point of Taxation in case of reverse charge shall be the date on which payment is
made.
• However, if payment is not made within six months of the date of invoice, point of
taxation shall be determined as per the general rules (i.e. rule 3).
Rule 8
• PoT in case of copyright etc.
• Where the consideration relating to intangibles like copyrights, trademarks etc., cannot
be determined on usage of such intangibles, PoT shall be earlier of:
• Issuance of Invoice
• Receipt of Payment

Point of Taxation
Rules, 2011
Rule 8A
• PoT based on best judgement
• Where the consideration relating to intangibles like copyrights, trademarks etc.,
cannot be determined on usage of such intangibles, PoT shall be earlier of:
• Issuance of Invoice
• Receipt of Payment
Rule 9
• PoT in case of specified services or persons
• The Point of Taxation in case of reverse charge shall be the date on which
payment is made.
• However, if payment is not made within six months of the date of invoice, point
of taxation shall be determined as per the general rules (i.e. rule 3).

Registration
Procedural Aspects – Service Tax CA Gaurav Gupta 56
Person Liable to take Registration (section 69):
68(1) – Person liable
To pay Service Tax
68(2) – Other Notified
persons
Rule 4 of Service Tax
Rules, 1994
Registration of Special
Persons Rules, 2005
-Service provider
- Person liable under reverse
charge
- input service distributor
- Small Service Provider

Registration
Person liable to pay Service Tax under reverse charge
• Person carrying on insurance business in case of insurance agents
• Specified persons in case of GTA
• Body corporate or partnership firm in case of Sponsorship
• Any business entity in respect of services provided or agreed to be provided by an
arbitral tribunal
• Any business entity in respect of services provided or agreed to be provided by
individual advocate or firms of advocates
• Any business entity in respect of services provided or agreed to be provided by way
of support service by Government or local authority
• Any body corporate in respect of Services provided by any individual, Hindu Undivided
Family or proprietary firm or partnership firm including AOP in respect of services
provided or agreed to be provided by way of renting of a motor vehicle or supply of
manpower (including security agency services) or service portion in works contract

Registration
Person liable to pay required to take registration and
not provider of taxable services
Wipro BPO Solutions Ltd.V .Commissioner of Service Tax[2012] 17
taxmann.com 4 (New Delhi - CESTAT) - the assesse was engaged in the
business of providing business auxiliary services only to its clients abroad.
Therefore in terms of the provisions of section 69 of the Finance Act, 1994,
assessee was not required to obtain any registration, as the requirement of
obtaining registration thereunder is linked with liability for paying service tax, not
with mere providing of taxable services.

Payment of Service
Tax
• Rule 6 of Service Tax Rules, 1994
Person Mode of Payment Due Date
Individuals, Proprietors and
Partnership Firms
E-payment 6th of the month immediately
following the respective quarter
Individuals, Proprietors and
Partnership Firms
Other than E-payment 5th of the month immediately
following the respective quarter
Others E-payment 6th of the month immediately
following the respective Month
Others Other than E-payment 5th of the month immediately
following the respective Month
However, payment for the last quarter i.e. January to March is required to be made by 31st
of March itself

Payment of Service
Tax
• Adjustment of Service Tax paid excess – non provision of Taxable
Service
Rule 6 (3) of Service Tax Rules, 1994 states that where an assessee has paid any service tax in
respect of taxable service to the credit of Central Government, which is not provided by him for
any reason, the assessee may adjust the excess service tax so paid by him (proportionately on pro-
rata basis) against his service tax liability for the subsequent period, if:
 The assessee has refunded the value of taxable service and the service tax thereon to the
person concerned; or
 Has issued a credit note for the value of the service not so provided.

Disclaimer
This presentation has been prepared for internal use of ICAI and its members. The contents of this document are
solely for informational purpose. It does not constitute professional advice or a formal recommendation. The
presentation is made with utmost professional caution but in no manner guarantees the content for use by any
person. It is suggested to go through original statute / notification / circular / pronouncements before relying on the
matter given. The presentation is meant for general guidance and no responsibility for loss arising to any person
acting or refraining from acting as a result of any material contained in this presentation will be accepted by us.
Professional advice recommended to be sought before any action or refrainment.
CA Gaurav Gupta
Partner
MGS & Co.
507 B, D-Mall, Netaji Subhash Palace, Delhi - 110034
+91 11 32962487
+91 11 2735 2487
+91 98110 13940
cagauravmgs@gmail.com
Thank you

Overview of Key Sections of Service Tax

Recommended

Recommended

More Related Content

What's hot

What's hot (16)

Similar to Overview of Key Sections of Service Tax

Similar to Overview of Key Sections of Service Tax (20)

More from CA Gaurav Gupta

More from CA Gaurav Gupta (20)

Recently uploaded

Recently uploaded (20)

Overview of Key Sections of Service Tax