| http://www.w3.org/ns/prov#value | - Shift to Comprehensive Approach ??? W.e.f. 1st July, 2012 ??? Finance Act, 2012 ??? A land mark Act to shift from positive to negative approach. ??? It took 18 years to shift from selective approach (positive) to comprehensive approach (negative ) to tax services ??? All services to be taxed other than services specified in the negative list and exempted services ??? Section 66B. 12 13.
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