New Charging
Section 66B
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There shall be Levied a tax (here in after referred
service tax) @12%
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on value of all services
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other than those specified in negative list
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provided or agreed to be provided in taxable
territory
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by one person to another
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and collected in such manner as may be prescribed.
Analysis of Service-65B(44)
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-any activity (not defined)
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- for consideration (not defined)
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- carried out by a person for another
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- and includes a declared service (s.66E)(9
services) (out of this 4 services are similar to deemed sales under Art
366(29A) of Constitution)
