Taxes in the form of central excise, customs and on Sale of goods have been levied both on indigenous and imported/exported goods from the ancient times. Tax on services was first introduced in India in the year 1994; the time when Service Sector growth in India was showing rapid increase. With effect from 01st July 1994, three Services viz., telephone Services, Services relating to non-life insurance and Services provided by Stock Brokers were brought into the Service Taxnet. Service Tax was made applicable throughout India except the State of Jammu and Kashmir. The list of services covered by the levy of service tax was gradually increased and by 2011, 119 Services were made subject to Service Tax
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