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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Date for applicability of rate service tax – The taxable event ...


Service Tax Rate Based on Service Date, Not Payment Date: Key Determination Rule.

July 25, 2013

Case Laws     Service Tax     AT

Date for applicability of rate service tax – The taxable event is the date of providing the service and not the date of receiving the payment - AT

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