Services by the Reserve Bank of India are not chargeable to service tax because

CS Executive · Tax Laws and Practice · PYQS · June 2015
Services by the Reserve Bank of India are not chargeable to service tax because
(A) They are covered in negative list
(B) They are covered in mega exemption notification
(C) Definition of 'service' excludes the same
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Service Tax

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