Charging Section Of Service Tax
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Anybody who is interested in understanding and studying taxation subject should start with charging section.
Charging section of service tax. The very basic for the charge of tax in any taxing statute is taxable event. Charging section creates levy. Subject to the provisions of sub section 2 there shall be levied a tax called the central goods and services tax on all intra state supplies of goods or services or both except on the supply of alcoholic liquor for human consumption on the value determined under section 15 and at such rates not exceeding twenty per cent as may be notified by the government on the recommendations of the council and collected in such manner as may be prescribed and shall be paid.
To be a taxable a service should be provided or agreed to be provided by a person to another. The point of time when tax will be imposed. But collection is always through rules.
This charging section further paves ways and leads us to many definitions and rules. Sec 9 1 of cgst act. Section 66b in service tax.
Therefore in this connection we shall also understand the meaning of service u s 65b 44. The taxability of services or the charge of service tax has been specified in section 66b of the act. The charging section section 9 of cgst act 2017 levy and collection of gst is the most important section in any law for levy impose and collection payment of taxes.
This section provides for answers to below mentioned two questions. On what basis this tax would be charged and upon whom. Levy is always created by act.
Provided or agreed to be provided. Sub section 2 of section 67 provides that where the gross amount charged by a service provider for the service provided or to be provided is inclusive of services tax payable the value of such taxable services shall be such amount as with the addition of tax payable is equal to the gross amount charged. Constitution of india and service tax fast track part 1.
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