Section Of Service Tax

Section 65a and 65b service tax has been subsumed in gst 7 65a.
Section of service tax. 7 section 65 a not applicable w e f. Service tax section 65 definition of taxable services service tax has been subsumed in gst section 2 65. To be a taxable a service should be provided or agreed to be provided by a person to another.
Provided or agreed to be provided. Any person liable to pay service tax in accordance with the provisions of section 68 or the rules made under this chapter who fails to pay such tax shall pay in addition to such tax and the interest on that tax amount in accordance with the provisions of section 75 a penalty which shall not be less than 3 one hundred rupees for every day during which such failure continues or at the rate of 4 two per cent of such tax per month whichever is higher higher starting with the first. Valuation of taxable services for charging service tax.
1 7 2012 vide notification no 21 2012 st dated 5 6 2012. Section 67 67a 68 69 and 70 service tax has been subsumed in gst 1 67. 1 subject to the provisions of this chapter service tax chargeable on any taxable service with reference to its value shall.
1 payment of service tax 1 every person providing taxable service to any person shall pay service tax at the rate specified in section 4 66b in such manner and within such period as may be prescribed. The taxability of services or the charge of service tax has been specified in section 66b of the act. In the taxable territory and.
Classification of taxable services.