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Budget II - Amendments from 01.03.2015

Service Tax - By: - CA Akash Phophalia - Dated:- 2-3-2015 Last Replied Date:- 30-12-1899 - Changes in Service Tax to be made effective from 1st March 2015. As the amendment took place in the definition of intermediary clause (f) of Rule 2 of Place of Provision of Service Rules 2012 with effect from 01.10.2014, the relevance of the Notification No 42/2012 dated 29.06.2012 was lost. Hence this notification is thus rescinded with effect from 1st March 2015. In respect of any service provided unde .....

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notification no 30/2012 dated 20.06.2012. Notification No 5/2015 dated 01.03.2015 The notification describes the meaning of aggregator as a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator Brand name has been defined means a brand name, or trade name, whether registered or not tha .....

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respect of any service provided or agreed to be provided by a person involving an aggregator in any manner, the service receiver is liable to pay 100% of the tax liability. The process of registration has been changed with immediate effect. Accordingly registration certificate will be issued immediately within two days subject to such conditions as specified in Order issued by the Board in this regard. The process of registration has been dealt separately in Budget - III. The provision has bee .....

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