service category

Service tax has been imposed on cosmetic surgery and plastic surgery services by the Finance (No. 2) Act, 2009 with effect from 1st September, 2009 vide Notification No 26/2009-ST dated 19.8.2009.Earlier the intention of the Government seemed to be to treat the medical profession as service in public domain and hence medical profession was kept out of the purview of service tax. This can be seen from the fact that CBEC had earlier clarified vide Circular B. No. 11/1/2002.. Full Article

Till today the law on the subject of repairing and maintenance of roads and other infrastructural facilities was clear in the minds of all stakeholders (barring a few service tax commissionerates). There was this discussion that maintenance and/or repairing of roads may be a taxable activity, but a conclusive view came across from most corners that no such taxing is possible because the law itself was clear enough. Full Article