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SERVICE TAX - FINANCE (No.2) BILL, 2019

..... nto effect on the date of its enactment, unless otherwise specified. S. No. Retrospective exemptions Clause of Finance (No.2) Bill, 2019 1 Services provided or agreed to be provided by the State Government by way of grant of liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called, are proposed to be exempted from service tax for during t .....

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..... Consideration paid in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service, by way of granting of long term lease of thirty years, or more of plots for development of infrastructure for financial business, provided or agreed to be provided by the State Government Industrial Development Corporations or Undertaki .....

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