TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Applies to Law Firms as Business Support Service Under Finance Act, 1994; Excludes Jammu and Kashmir.</h1> The circular clarifies the applicability of service tax on law firms categorized under 'business support service.' According to the Ministry of Law, the Finance Act, 1994, applies throughout India except for the State of Jammu and Kashmir. Service tax is levied based on the location where the service is provided. If both the service provider and recipient are outside Jammu and Kashmir, the provisions of Chapter V of the Finance Act apply, necessitating the payment of service tax. The Central Board of Excise and Customs advises taking appropriate action based on this clarification.
TaxTMI 
TaxTMI 
