With reference to the period 1991-2002.It is also to be considered that an exemption limit has a tendency of inviting pressure groups unless it is applied across ... who provide services upto the value of Rs. l0 Lakhs in a financial year should be excluded from payment of Service Tax.
|Title||:||Reports on India's Tax Reforms|
|Author||:||Vijay L. Kelkar, Parthasarathi Shome, Raja J. Chelliah|
|Publisher||:||Academic Foundation - 2003-01-01|