Service Tax notifications 22-27/11 dated 31.3.2011

Service Tax notifications 22-27/11 dated 31.3.2011

Highlight of the notification 25- Chartered Accountants would be liable to pay service tax on the basis of receipt of payment and not on accrual basis as proposed in the budget.

Exemption of services referred to in sub-clause (zzzza) of clause (105) of section 65

The Central Government exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of the said Act, in relation to execution of a works contract in respect of canals, other than those primarily used for the purposes of commerce or industry, from the whole of service tax leviable thereon under section 66 of the said Act.

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Service tax Notification No. 36/2009 - Rescission of Notification No. 28/2009

Rescission of Notification No. 28/2009 - Service Tax, dated 31-8-2009

Notification No. 36/2009-Service Tax, dated 9-9-2009

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.28/2009-Service Tax, dated the 31 st August, 2009, published in the Gazette of India, Extraordinary, vide number G.S.R. 617 (E), dated the 31 st August, 2009, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force with effect from the date of publication in the Gazette of India.

F. No. 356/24/2009-TRU

Exemption from service tax for services provided in relation to Medicinal and Toilet Preparations

Government has exempted certain services from service tax which are charged to excise duty under Medicinal and Toilet Preparations (Excise Duties) Act, 1955