https://www.taxtmi.com/article/detailed?id=5379 Section 66B levies service tax on the value of services provided or agreed to be provided in the taxable territory, excluding services in the negative list. Essential elements include existence of a service, provision or agreement to provide it within taxable territory, inter-person provision, value as tax base, and prescribed collection. Judicially, the taxable event is rendition (or agreed rendition); the rate is that in force on the date of providing service; billing or payment dates generally do not govern charge; notifications cannot expand the charging section; and pass-through recoveries are not taxable unless clearly within the charging provision. en-us Fri, 06 Dec 2013 07:51:40 +0530 Fri, 06 Dec 2013 07:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5379 Section 66B levies service tax on the value of services provided or agreed to be provided in the taxable territory, excluding services in the negative list. Essential elements include existence of a service, provision or agreement to provide it within taxable territory, inter-person provision, value as tax base, and prescribed collection. Judicially, the taxable event is rendition (or agreed rendition); the rate is that in force on the date of providing service; billing or payment dates generally do not govern charge; notifications cannot expand the charging section; and pass-through recoveries are not taxable unless clearly within the charging provision. Articles Service Tax Fri, 06 Dec 2013 07:51:40 +0530 https://www.taxtmi.com/article/detailed?id=5379