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Part B : INDIRECT TAXES
SERVICE TAX UPDATE
Notifications :
81 Notification No. 36/2010 — Service Tax, dated 28-6-2010.
Finance Act, 2010 has brought in the net of service tax eight
new services and has modified the scope of nine existing services. Since these
changes become effective from 1-7-2010, activities that are covered under
taxable service categories due to such additions or modifications, would attract
service tax from this date. This Notification exempts service tax on the partial
or full amount received in advance by the service provider before 1-7-2010 in
respect of services that have become taxable from that date if in respect of
such advances such taxable services are provided after that date. However this
exemption would not apply to commercial training or coaching services and
renting of immovable property service.
