https://www.taxtmi.com/acts?id=12031 The Bill broadens the scope of taxable services by redefining terms such as clinical establishment and amending service entries to include motor vehicle repair, life insurance, club services, legal and representational services, arbitration, clinical and doctor services, air-conditioned restaurants serving alcohol, and short-term accommodation. It strengthens collection and enforcement by making liabilities a first charge on property, revises filing fees and office designations, restructures penalty and interest regimes with mitigation pathways for disclosures and concessional treatment for small providers, and creates new prosecutable offences while allowing a retrospective exemption and refund for certain association membership fees. en-us Wed, 02 Mar 2011 15:21:57 +0530 Sat, 07 Mar 2015 17:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12031 The Bill broadens the scope of taxable services by redefining terms such as clinical establishment and amending service entries to include motor vehicle repair, life insurance, club services, legal and representational services, arbitration, clinical and doctor services, air-conditioned restaurants serving alcohol, and short-term accommodation. It strengthens collection and enforcement by making liabilities a first charge on property, revises filing fees and office designations, restructures penalty and interest regimes with mitigation pathways for disclosures and concessional treatment for small providers, and creates new prosecutable offences while allowing a retrospective exemption and refund for certain association membership fees. Act-Rules Bills Wed, 02 Mar 2011 15:21:57 +0530 https://www.taxtmi.com/acts?id=12031