Charge of service tax (w.e.f. 1-7-2012)

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..... 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 agree .....

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..... arified that the references to the provisions of section 66 in Chapter V of the Finance Act, 1994(32 of 1994) or any other Act, for the purpose of levy and collection of service tax, shall be construe .....

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