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Uniform cross-border withholding tax to prevent base erosion. Service fees now to be included in cross-border withholding framework, together with the existing withholding on interest and royalties. Subject to treaty relief. Interest, royalties and cross border service fee amendments ALL effective 1 March 2014. Budget - International. Deferral of expenditure incurred by certain connected.
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Service tax 1. Introduction Service Tax is an indirect tax levied on services. Manmohan Singh. It presentation imposed every year by making amendments to the Finance Act, Service tax is not a tax on writing the literature review report trade or employment but impossible in ppt of services rendered. If there is no service, there is no tax.
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