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Confusion between two things, Service Tax

Issue Id: - 4564
Dated: 23-8-2012
By:- Harsh Jindal

Confusion between two things


  • Contents

What is the difference between Rule 6 of place of provision and Sec 66D(j) of Negative List?

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1 Dated: 23-8-2012
By:- Pradeep Khatri

Service under Rule 6 of the POP is taxable where as services as amusement facility and Entertainment events are exempted under Section 66 D(J) of the Negative List since taxes on entertainment events and amusements is, interalia a subject which appears at serial no 62 of list II [State list] of the Seventh schedule to the Constitution of India.


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