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ARTICLE · 05 APRIL 2016

Service Tax Changes | Effective 1 April 2016

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The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17.

IndiaTax
Dinesh Agrawal
Dinesh Agrawal
Ankit Shah
Ankit Shah
Ankita Rustogi
Ankita Rustogi
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The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17. Set out below are the amendments effective from 1 April 2016:

Service Tax Law (Finance Act, 1994)

  • Senior Advocates shall be liable to pay Service Tax on legal services.
  • Transport of passengers, with or without belongings, by ropeway, cable car or aerial tramway shall now attract Service Tax.
  • Agents and distributors of Mutual Funds shall be liable to pay Service Tax.

Service Tax Rules, 1994

  • One Person Companies (OPC) with a turnover of up to INR 50 Lacs in the previous year shall be entitled to:

    1. Quarterly payment of Service Tax; and
    2. Payment of Service Tax on receipt basis.

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