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anand das (service)     02 July 2010

service tax

Is there a separate act enacted for 'management of Service Tax in India'?



Learning

 5 Replies

Vineet (Director)     02 July 2010

No, there is no Service Tax Act as such. The Service Tax is governed by chapter V of Finance Act, 1994.

 

There are Service Tax Rules, 1994 and other rules regarding valuation etc.

1 Like

anand das (service)     03 July 2010

Thanks Mr Vineet for this information. it has solved my query.

Thanks again.

Shayan Khan (B.com)     06 July 2010

No, the provisions of service tax is governed by the chapter V of finance Act,1994. there is no separate Act for service tax till date.

1 Like

Rema (Advocate)     08 July 2010

Mr. Vineeth is 100% Correct.  There is no Service Tax Act as such. The Service Tax is governed by chapter V of Finance Act, 1994 and  and operating practically thorugh   Service Tax Rules, 1994 and other notifications, clarifications an circulars.etc.

Rema


 

Rema (Advocate)     08 July 2010

Mr. Vineeth is 100% Correct.  There is no Service Tax Act as such. The Service Tax is governed by chapter V of Finance Act, 1994 and  and operating practically thorugh   Service Tax Rules, 1994 and other notifications, clarifications  & circulars of the department.etc.

Rema


 

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