Caught in the Tax Pincer: Works Contracts in Indirect Taxation

Authors

  • Ravindran Pranatharthy Taxes & IPRs

DOI:

https://doi.org/10.33516/maj.v50i7.48-52p

Abstract

The dual taxation of works contracts under VAT and Service Tax laws has caused difficulties to the taxpayers and endemic excessive taxation. This article analysis the tax tango between VAT and Service Tax Law with special emphasis on service tax treatment of material value offered to the levy of VAT.

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Published

2015-07-01

How to Cite

Pranatharthy, R. (2015). Caught in the Tax Pincer: Works Contracts in Indirect Taxation. The Management Accountant Journal, 50(7), 48–52. https://doi.org/10.33516/maj.v50i7.48-52p

Issue

Section

Taxation