https://www.taxtmi.com/article/detailed?id=2045 Amendments revise key definitions and charging mechanics to align with the negative list regime, expressly include certain vocational and agricultural testing services within exclusions, and convert references to the earlier charging provision into references to the new negative list charging section with retrospective effect from July first, two thousand twelve. The package also tightens compliance and enforcement by specifying registration penalties, officer liability, categorising offences by cognizability and bailability, empowering arrests for specified offences, and prescribing imprisonment for serious tax evasion and misuse of credits. Additionally, it provides a retrospective exemption for certain railway services, rationalises construction abatement, narrows multiple exemptions, introduces an amnesty for specified non filers, and extends advance ruling eligibility to resident public limited companies. en-us Thu, 28 Feb 2013 16:50:07 +0530 Sat, 02 Mar 2013 15:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2045 Amendments revise key definitions and charging mechanics to align with the negative list regime, expressly include certain vocational and agricultural testing services within exclusions, and convert references to the earlier charging provision into references to the new negative list charging section with retrospective effect from July first, two thousand twelve. The package also tightens compliance and enforcement by specifying registration penalties, officer liability, categorising offences by cognizability and bailability, empowering arrests for specified offences, and prescribing imprisonment for serious tax evasion and misuse of credits. Additionally, it provides a retrospective exemption for certain railway services, rationalises construction abatement, narrows multiple exemptions, introduces an amnesty for specified non filers, and extends advance ruling eligibility to resident public limited companies. Articles Service Tax Thu, 28 Feb 2013 16:50:07 +0530 https://www.taxtmi.com/article/detailed?id=2045