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STATUTE to be interpreted according to the intent of them that made it - WELLINGTON :: STATUTE is the "will of legislature" -- SUDARSHAN WELLINGTON
Central Excise
Service Tax
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Sec 11C Notification ......
operators of Common Effluent Treatment Plant, shall not be required to be pay Service tax during the period from 1-7-201...
..... the Govt. has given flat abatement of 40% for all services of tour operator.
See Notfn 04/2017-ST dt.12-1-2017
....liability for paying service-tax shifted to person-in-charge of vessel.
See Notfn 03/2017-Service Tax, Dated: January 12, 2017
Hotel Aggregators ..... exclusion is applicable where consideration is directly received by Hotel and such Hotel is registered under service tax laws.
See Notfn 02/2017-Service Tax dt. 12-01-2017
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moses : Is Notfn. 08/2014-CE (NT) do have retrospective effect?
Wellington : Insertion was made in Rule 9(1) of CER 2002. Proviso was not amended. Thus the notfn. cannot have re...