12 November 2014
while providing scientific and technical consultancy services, service provider charge testing charges, consultancy charges, report writing charges, visiting charges and consumable. I Have doubt that report writing charges, visiting charges and consumable are taxable or exempted from service tax. If Yes, then Why ? ply explain in detail
12 November 2014
Visit fee and consumables are out of perview of Service Tax, as there is no any element of rendering of service involved in that. But report writing charges can not be said to be exempt from service tax. See, if the charges are for printing and stationery, then it will go to consumables as per your vocabulary... but report writing charges.....taxable service