Discuss in detail the Salient Features of Service Tax

Question

06 Feb 2021

Answer :

Word Count : 403

Features of Service Tax are :

1. Scope: It is leviable on taxable services ‘provided’ or ‘to be provided’ by a service provider. The services ‘to be provided’ in future are taxed only if payment in its respect is received in advance.Two separate persons required Payment to employees not covered: For charge of service tax, it is necessary that the service provider _______ ___ _____ ____ ______.
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