4. Meaning of service tax
Service tax generally is tax to be
levied on the specified for the
grant of their service
5. Features of service tax
No separate act
Indirect tax
Administered by CEEC
No double taxation
Small service provider excluded
6. Taxable services
Stock broking service
Telephone service
General insurance
business
Rail travel agent
Event management
Beauty parlour
Photography service
Air travel agent service