https://www.taxtmi.com/acts?id=16461 The Chapter defines core concepts governing service tax: service (activities for consideration, with specified exclusions), taxable service, assessee, goods, and taxable territory. It links sectoral terms (for example, works contract, renting, information technology software, goods transport agency) to existing statutes, mandates that undefined terms adopt meanings from the Central Excise Act where applicable, and treats establishments, branches, and unincorporated associations as distinct taxable entities for territorial and liability purposes. en-us Wed, 30 May 2012 13:47:34 +0530 Fri, 31 Jan 2025 11:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16461 The Chapter defines core concepts governing service tax: service (activities for consideration, with specified exclusions), taxable service, assessee, goods, and taxable territory. It links sectoral terms (for example, works contract, renting, information technology software, goods transport agency) to existing statutes, mandates that undefined terms adopt meanings from the Central Excise Act where applicable, and treats establishments, branches, and unincorporated associations as distinct taxable entities for territorial and liability purposes. Act-Rules F. Acts / Amendment Acts Wed, 30 May 2012 13:47:34 +0530 https://www.taxtmi.com/acts?id=16461