Sponsorship service brought within service tax scope when provided to Indian corporate or firm by amendment. Substitution of sub paragraph (vi) in paragraph (A) of Notification No.36/2004 Service Tax classifies sponsorship service as covered by the notification when provided to a body corporate or firm located in India; the amendment is made under powers conferred by the Finance Act, 1994 and includes a commencement provision bringing the substitution into force from the first day of April.
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.
Sponsorship service brought within service tax scope when provided to Indian corporate or firm by amendment.
Substitution of sub paragraph (vi) in paragraph (A) of Notification No.36/2004 Service Tax classifies sponsorship service as covered by the notification when provided to a body corporate or firm located in India; the amendment is made under powers conferred by the Finance Act, 1994 and includes a commencement provision bringing the substitution into force from the first day of April.
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