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<h1>Liability Shift for Service Tax: Section 68(2) Targets Specific Entities for Telecom, Insurance, and Transport Services. Effective from 2005.</h1> The notification identifies parties liable to pay service tax under section 68(2) of the Finance Act, 1994, instead of the service provider. It covers services related to telecommunication, general insurance, insurance auxiliary services by agents, and transport of goods by road for specific entities like factories, companies, corporations, societies, co-operative societies, registered dealers of excisable goods, and corporate bodies or partnerships. It also includes business auxiliary services for mutual fund distribution and sponsorship services provided to Indian entities. Additionally, it applies to taxable services received in India from abroad. The notification took effect on January 1, 2005, and has been amended multiple times.