Exemption to value of taxable services removes service tax on amounts received by providers before the specified cut off date. The Central Government exempts that portion of the value of specified newly taxable services from the whole of service tax leviable thereon where such portion was received by the service provider from the customer, exhibitor, client or any person prior to the specified cut-off date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption to value of taxable services removes service tax on amounts received by providers before the specified cut off date.
The Central Government exempts that portion of the value of specified newly taxable services from the whole of service tax leviable thereon where such portion was received by the service provider from the customer, exhibitor, client or any person prior to the specified cut-off date.
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