Service tax
http://dbpedia.org/resource/Service_tax
Service tax was a tax levied by the Government of India on services provided or agreed to be provided excluding services covered under the negative list and considering the Place of Provision of Service Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Few services were exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at an abated rate as per Notification No. 26/2012-ST as amended up to date. On 1 June 2016 the service tax rate was 15%.
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Service tax
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Service tax was a tax levied by the Government of India on services provided or agreed to be provided excluding services covered under the negative list and considering the Place of Provision of Service Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 who may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from the service receiver and pays the same to the Government of India. Few services were exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at an abated rate as per Notification No. 26/2012-ST as amended up to date. On 1 June 2016 the service tax rate was 15%.
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