https://www.taxtmi.com/circulars?id=172 The Finance Act, 2005 expands service tax coverage by adding specified new taxable services and broadening existing categories, ties tax liability to receipt of payment including advance receipts, and clarifies taxability of services received from non residents under a reverse charge mechanism; the amendments include definitional inclusions and exclusions, notification based exemptions and abatement options, and procedural changes for registration and centralized accounting. en-us Wed, 27 Jul 2005 00:00:00 +0530 Mon, 09 Jan 2012 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=172 The Finance Act, 2005 expands service tax coverage by adding specified new taxable services and broadening existing categories, ties tax liability to receipt of payment including advance receipts, and clarifies taxability of services received from non residents under a reverse charge mechanism; the amendments include definitional inclusions and exclusions, notification based exemptions and abatement options, and procedural changes for registration and centralized accounting. Circulars Service Tax Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=172