who has to pay service tax in india
Service Tax Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date. Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 14% +0.5%+0.5%= 15% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of "Swach Bharat Cess(0.50%)" has been notified by the Government.[clarification needed]
Allahabad High Court Justice Dilip Babasaheb Bhosale is the Chief Justice of the Court.[4][5]
Union Public Service Commission As per Art. 316, the Chairman and other members of Union Public Service Commission shall be appointed by the President. In case the office of the Chairman becomes vacant his duties shall be performed by one of the other members of the Commission as the President may appoint for the purpose.[13]
Union Public Service Commission Established on 1 October 1926 as Public Service Commission, it was later reconstituted as Federal Public Service Commission by the Government of India Act, 1935; only to be renamed as today's Union Public Service Commission after the independence.[7][8]