https://www.taxtmi.com/circulars?id=53446 A statutory levy of service tax applies to specified professional and commercial services listed in the notice and is chargeable only on services rendered on or after the notified commencement. The summary defines the taxable service for each category, clarifies scope (including non-taxable supplies, subcontracting rules, treatment of advance receipts and reimbursable expenses), and prescribes registration, periodic payment, return filing, provisional assessment and administrative procedures for compliance and assessment. en-us Wed, 14 Oct 1998 00:00:00 +0530 Fri, 08 May 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53446 A statutory levy of service tax applies to specified professional and commercial services listed in the notice and is chargeable only on services rendered on or after the notified commencement. The summary defines the taxable service for each category, clarifies scope (including non-taxable supplies, subcontracting rules, treatment of advance receipts and reimbursable expenses), and prescribes registration, periodic payment, return filing, provisional assessment and administrative procedures for compliance and assessment. Circulars Service Tax Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53446