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Broadening of tax base - Review of the Negative List

Service Tax - Started By: - Admin TMI - Dated:- 1-3-2015 Last Replied Date:- 1-3-2015 - Question - What are amendments proposed in Negative list in service tax in Finance Bill 2015 ? - Reply By Admin TMI - The Reply = Review of the Negative List &bul .....

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laces. The Negative List entry that covers access to amusement facility is being omitted [section 66D (j)]. Consequently, the definition of amusement facility [section 65B(9)] is also being omitted.These proposed changes shall come into effect from a .....

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award functions, if the amount charged is more than ₹ 500 for right to admission to such an event. For this purpose, the Negative List Entry that covers admission to entertainment events is being omitted [section 66D (j)]. Consequently, the def .....

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al performances including drama and ballets, by way of the Negative List entry shall be continued, irrespective of the amount charged for such service, through the route of exemption. For this purpose a new entry is being inserted in Notification No. .....

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s amounting to manufacture or production of goods [section 66D (f)] is being pruned to exclude any service by way of carrying out any processes for production or manufacture of alcoholic liquor for human consumption. Consequently, Service Tax shall b .....

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ential amendment in S. No. 30 of notification No. 25/12-ST, to exclude intermediate production of alcoholic liquor for human consumption from its ambit.The proposed changes shall come into effect from a date to be notified by the Central Government a .....

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