1.

Whether Kkc Would Be Leviable On Exempted Services?

Answer»

KKC shall not be LEVIABLE on services which are exempt from Service TAX by a Notification issued under Section 93(1) or Special Order issued under Section 93(2) of the Finance Act.

The services exempted by a Notification issued under Section 93(1) of the Finance Act are as under:

  • Services exempted under the Mega Exemption Notification vide Notification No. 25/2012-ST dated June 20, 2012;
  • Services exempted, to specified percentage under the Abatement Notification No. 26/2012-ST dated June 20, 2012;

KKC shall not be leviable on services which are exempt from Service tax by a Notification issued under Section 93(1) or Special Order issued under Section 93(2) of the Finance Act.

The services exempted by a Notification issued under Section 93(1) of the Finance Act are as under:



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