Posted on September 10, 2014 By: Team STO
Supply of Manpower Services – Clarity Needed from Board
Supply of manpower services has seen its fair share of litigations since its inclusion in the scope of Service Tax. After the introduction of negative list, per se the taxable categories are done away with, but in reality the supply of manpower services are attracting even more controversies. As the service provider and service receiver both are concerned with the same. Further the departmental guidance note has stated that the liability of the service provider and service recipient are different and independent of each other......View More
Posted on September 03, 2014 By: Team STO,
Service Tax on Health Care Sector
Medical profession is considered as one of the noblest professions and often people treat doctors like God. However, it is not the case when it comes to the taxman. The new tax regime has not placed Health Care services under the Negative list rather only exemption is given by way of notification. When an entry is under negative list or under exemption notification to the layman it seems same as it basically means that there is no service tax. However legally there is vast difference, as to amend the negative list the parliamentary approval is needed, but to amend or restrict the exemption CBEC can do it on its own.