Tax base broaden by extending the levy of service tax to all forms of advertising except print media.

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..... nafter referred to as the said Act]. 1.2 In view of the enactment, clauses (D) to (L) of section 114 of the said Act have already come into force. In respect of clauses (A) to (C), the appointed date will be 1st October, 2014 [ Notification No. 18/2014-ST ]. 1.3 Broadening of the tax base by extension of service tax levy to all forms of advertising except print media [as defined in sect .....

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..... services sought to be imported into the taxable territory will be based on generally accepted accounting principles. 1.5 Now, vide amended section 94 of the Finance Act, 1994 , rule making powers have been specified (i) to impose upon persons liable to pay service tax, inter alia, the duty of furnishing information, keeping records and making returns and the manner in which they shal .....

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..... s discussed above are not exhaustive and the text of the relevant statutory provisions and the wordings of the notifications should be read carefully to implement the law. I would like to express my thanks to officers in field formations who have shared their ideas and views with TRU. [LETTER D.O.F. NO.334/15/2014-TRU] - Circular - Trade Notice - Public Notice - Instructions - Office order .....

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