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Section 66B - Charge of service tax (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994
Chapter V of Finance Act, 1994
1 Charge of service tax on and after Finance Act, 2012. 66B. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of 4 fourteen per cent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. 3 Notes 1. Inserted vide Finance Act, 2012 w.e.f. 1.7.2012 2. Inserted vide ORDER NO.2/2012, Dated 29/06/2012 3. Omitted vide Fi ....... - .......