UGC recognized list of journal on Dated 02-5-2018: Research Journal of Humanities and Social Sciences (RJHSS) ( Sr. No. 10598 ); International Journal of Reviews and Research in Social Sciences ( Sr. No. 10605) (04-May-2018)        |

Volume No. :   5

Issue No. :  1

Year :  2014

ISSN Print :  2321-5828

ISSN Online :  0975-6795


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Service Tax Liability on Technical Knowhow: A Contentious Issue



Address:   Apoorva Neral
5th Year Student, Hidayatullah National Law University, Raipur
*Corresponding Author:
DOI No:

ABSTRACT:
A service tax is a tax to generate revenue on the transfer of services. Any service provided or to be provided, to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering is called taxable service. This Article pertains to study service tax liability on such technical knowhow. It deals with the notion, construction, legality, underlying principles, and corresponding laws, rules for applicability, and pros and cons of the topic of the present Article. Thus, this article emphasizes and stresses on every aspect of the aforesaid concept giving the best understanding of it. It is analytical and descriptive in nature and doctrinal in approach.
KEYWORDS:
Service Tax Liability on Technical Knowhow: A Contentious Issue
Cite:
Apoorva Neral. Service Tax Liability on Technical Knowhow: A Contentious Issue. Research J. Humanities and Social Sciences. 5(1): January-March, 2014, 32-36.
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