Taxabe service
sec.3 of PRA
- Subject to such exclusion as mentioned in Second Schedule a taxable service is a service listed in second schedule which is provided by a person from his office or place of business in the punjab in the course of economic activity including the commencement or termination of the activity
this sub sec.deals with services provided by a person regardless where such services are provided to a resident person
2.. if a service listed in such schedule is provided a resident person by a non resident person in the course of an economic activity including the commencement
ortermination of the activity it shall be treatedas a taxable service
explanation**
This sub sec. deals with services provided by a non resident person to a resident person whether or not end consumers if any of such sevices are identifiable for the purposes of this Act or the rules
3****
For the purpose of sub.sec2 where a person has a registered office or place of busness in the punjab and other outside the punjab the registered office or place of business in the punjab and that outside the punjab shall be treated as separate legal persons
4...the Authority may with prior approval of the government by the notification in the official Gazette prescribe rules for the determining the condition under which a particular service or class of service shall be considered to have been provided by a person from his registered office or places of business in the Punjab