Service Tax Act 1975 Pdf

Consequences of failure to deduct or to pay tax.

Service tax act 1975 pdf. Application of provisions of section 22 of maharashtra value added tax act 2002 and certain provisions of rules made thereunder. Registration before effective date 185. Trades recognized as export service industries 1986 act to consolidate the law relating to the taxation of incomes and donations. 1 this act may be called the kerala building tax act 1975.

Service tax was introduced on 1 march 1975. Services listed below are free from service tax. Income tax act 69 of 1975 income tax act 103 of 1976 income tax act 113 of 1977 revenue laws amendment act 114 of 1977 income tax act 101 of 1978. Provision or sale of food drinks or tobacco products by second and third class public houses and second class beer house effective from 30 april.

Goods and service tax allocation of gst taxpayers to state authorities as on 08 08 2019. The second schedule of the service tax regulations 1975 set out the prescribed taxable services and taxable persons who were subject to the tax. 1 march 1975 p u. And for matters connected therewith.

2 it extends to the whole of the state of kerala. Definitions in this act unless the context otherwise requires 8 a appointed day means such date as the government may for the. Act 151 service tax act 1975 an act to make provision for the charging levying and collecting of service tax. B 52 1975 be it enacted by the seri paduka baginda yang di pertuan agong with the advice and consent of the dewan negara and dewan rakyat in parliament assembled and by the authority of the same as follows.

In a nutshell the service tax was a single stage tax charged and levied on prescribed taxable services provided by prescribed taxable persons. Repeal and savings of service tax act 1975 section 181. Exemption of service tax is only given by the minister of finance as under section 6 service tax act 1975. Furnishing of return for the last taxable period p art xix transitional provisions 183.

Repeal and savings of service tax act 1975 182. 3 it shall be deemed to have come into force on the 1st day of april 1973. Effect on sales tax and service tax 186. Assessment and collection of tax.

An act to make fresh provision for empowering the court to make orders for the making out of the estate of a deceased person of provision for the spouse former spouse child child of the family or dependant of that person. Inheritance provision for family and dependants act 1975 1975 chapter 63. This act may be cited as the income tax act 1973 and shall subject to the sixth schedule come into operation on 1st january 1974 and apply to assessments for the year of income 1974 and subsequent years of income. Interpretation 1 in this act unless the context otherwise requires.