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Business auxiliary services

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(Querist)
10 August 2013 Dear Sirs,

Business auxiliary services is liable to service tax or not?. I hear that One who providing services under this catagory is exempted from Service tax.it is true or not and what is the TDS rate applicable for this type of Service.?
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CA UMESH DULAL

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CA UMESH DULAL (Expert)
10 August 2013 All services other than listed in negative list are liable to service tax.

business auxiliary services is not exempted service so liable to tax
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