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What is Understanding Service Tax Basics about?
Service Tax, introduced in 1994, is an indirect tax levied on specified services by the Central Government, applicable throughout India except Jammu & Kashmir. The service provider is generally responsible for paying the tax, but there are exceptions where the recipient or other parties may be liable. Registration is mandatory for those liable to pay Service Tax, and there are exemptions and abatement provisions available for certain service providers.
- Author
- vajadhimant
- Language
- EN