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CIRCULAR NO. 4/2007-Income Tax The Income-tax Act, 1961 makes a distinction between a “capital asset” and a “trading asset
Notification No. 36/2007-Service Tax Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), on roaming service provided to an international in-bound roaming subscriber, by a telegraph authority, and that such services being a
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 55/2007-Customs (N.T.), dated, the 31st May,2007 (S.O.693(E) dated 31st May,2007).
The principal notification number 3/2005-Central Excise, dated the 24th February, 2005 was published in the Gazette of India, Extraordinary, vide number G.S.R.95(E), dated 24th February, 2005, and was last amended vide notification number 7/2007-Central Excise, dated the 1st March, 2007 [G.S.R.136(E), dated the 1st March, 2007.
