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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Whether the introduction of the new, comprehensive definition of ...

Service Tax

September 20, 2013

Whether the introduction of the new, comprehensive definition of “credit card, debit card, charge card or other payment card service“ vide section 65 (33a) read with section 65 (105)(zzzw) by the Finance Act, 2006, is substantive and seeks to levy all the transactions covered by use of Credit/Debit/Charge Card or is in continuation of the levy under Section 65 (10) or (12) - matter referred to larger bench - AT

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