https://www.taxtmi.com/article/detailed?id=119 Service tax is leviable on amounts debited or credited in the books of account for transactions between associated enterprises, those book entries forming part of the gross amount charged. Payment of service tax is required on receipt or on crediting/debiting in the books, whichever is earlier, and the rule also covers services payable under reverse charge. Exemptions include non-associated transactions, entries not relating to taxable services, small service provider exemption, and other statutory exemptions. en-us Wed, 23 Jul 2008 00:00:00 +0530 Fri, 06 Mar 2009 18:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=119 Service tax is leviable on amounts debited or credited in the books of account for transactions between associated enterprises, those book entries forming part of the gross amount charged. Payment of service tax is required on receipt or on crediting/debiting in the books, whichever is earlier, and the rule also covers services payable under reverse charge. Exemptions include non-associated transactions, entries not relating to taxable services, small service provider exemption, and other statutory exemptions. Articles Service Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=119