Service Tax Act 1975 Pdf

Repeal and savings of service tax act 1975 section 181.

Service tax act 1975 pdf. B 52 1975 be it enacted by the seri paduka baginda yang di pertuan agong with the advice and consent of the dewan negara and dewan rakyat in parliament assembled and by the authority of the same as follows. 8 of the act. Act 151 service tax act 1975 an act to make provision for the charging levying and collecting of service tax. 968 as amended land tax order no.

Repeal and savings of service tax act 1975 181. 34 of 1973 sugar export levy order no. Second schedule to the service tax regulations 1975. 1 this act may be called the customs tariff act 1975.

Service tax shall be charged on taxable service mentioned in para 8 on the day the person providing such service is required to be licensed by virtue of s. Various definitions are given in section 2. Repeal and savings of service tax act 1975 182. 51 of 1975 18th august 1975 an act to consolidate and amend the law relating to customs duties.

The customs tariff act 1975 act no. Edition notes series laws of malaysia. Other statutes administered by the commissioner of taxes casino act n0 56 of i963 as amended graded tax act no. 7 of 1973 as amended for assessment and collection of casino levy for collection of land tax.

Payments invoices and importation before effective date 184. Trades recognized as export service industries 1986 act to consolidate the law relating to the taxation of incomes and donations. 1 the service tax act 1975 is repealed. Service tax act 1975 act 151 regulations and order as at 5th july 2007 this edition published in 2007 by international law book services in petaling jaya selangor darul ehsan.

35 of 1974 mineral rights tax order no. The purpose is to collect revenue for the purpose of implementing employment guarantee scheme. Id numbers open library ol16525247m isbn 13 9789678917964 lc control number 2008313344 oclc. Effect on sales tax and service tax 186.

Income tax act 69 of 1975 income tax act 103 of 1976 income tax act 113 of 1977 revenue laws amendment act 114 of 1977 income tax act 101 of 1978. Furnishing of return for the last taxable period p art xix transitional provisions 183. Short title extent and commencement. The same service provided to any company outside or within the group of companies shall be a taxable service.

Profession tax act 1975 maharashtra i purpose and scope the maharashtra state tax on professions trades callings and employments act 1975 profession tax act has come into operation from 1 4 1975. In a nutshell the service tax was a single stage tax charged and levied on prescribed taxable services provided by prescribed taxable persons. The second schedule of the service tax regulations 1975 set out the prescribed taxable services and taxable persons who were subject to the tax. 2 notwithstanding the repeal of the service tax act 1975 any liability incurred service tax due overpaid or erroneously paid under that act may be collected refunded remitted or enforced as if that act had not been repealed.

1 march 1975 p u.