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<h1>Service Tax Imposed on Ten New Services from August 16, 2002, with Amendments to Finance Act Sections 73, 75, 78, 82.</h1> The circular clarifies the imposition of service tax on ten new services effective from August 16, 2002, as per the Finance Act, 2002. Amendments to sections of the Finance Act, 1994, include changes to sections 73, 75, 78, 82, 83, 94, and 95, affecting show cause notices, interest rates, penalties, document seizure, and service tax credit rules. Definitions of 'banking and other financial services' and 'banking services' have been revised. The circular also addresses retrospective amendments for 'broadcasting service' and clarifies service tax applicability for various services, including life insurance, cargo handling, storage, event management, rail travel, health clubs, beauty parlors, fashion design, cable services, and dry cleaning. It emphasizes procedural compliance for new assessees and clarifies tax liabilities for specific service categories.