Servicetax
This query is : Resolved
09 January 2017
kpo or bpo company is registered under which class of taxable service under service tax while filing Form ST-1
Description of Taxable Services Provided or to be provided by the KPO Or BPO
Description of Taxable Services Provided or to be provided by the KPO Or BPO
CA Suresh Jain
(Expert)
09 January 2017
Please check in https://www.cenexahmedabad.nic.in/accounting_codes_of_servicetax.html
25 July 2025
Hey! For **KPO (Knowledge Process Outsourcing)** or **BPO (Business Process Outsourcing)** companies, under **service tax (pre-GST era)**, the classification when filing **Form ST-1** typically falls under:
### 1. **Business Support Services (BSS)**
* This is the most common category for KPO/BPO services.
* Business Support Services include support services provided to businesses such as back-office operations, call center services, data processing, legal, accounting, and other knowledge-based activities.
### 2. **Information Technology Enabled Services (ITES)**
* Sometimes, ITES is also used for certain KPO/BPO services, especially those involving IT-based support.
---
### Description examples under Service Tax for KPO/BPO:
* **Back office services**
* **Call center services**
* **Data processing**
* **Legal process outsourcing**
* **Research and analysis services**
* **Business support services**
---
### Filing in Form ST-1:
You should mention the taxable service as **Business Support Service (BSS)** or **Information Technology Enabled Service (ITES)** depending on the nature of your services.
---
### Note:
* Under GST, these services fall under **“Other Services”** with appropriate SAC codes.
* Service tax on KPO/BPO was applicable under **Business Support Services** (Section 65(19) of Finance Act, 1994).
---
If you want, I can help draft a description for your ST-1 form based on your exact services! Would you like that?
### 1. **Business Support Services (BSS)**
* This is the most common category for KPO/BPO services.
* Business Support Services include support services provided to businesses such as back-office operations, call center services, data processing, legal, accounting, and other knowledge-based activities.
### 2. **Information Technology Enabled Services (ITES)**
* Sometimes, ITES is also used for certain KPO/BPO services, especially those involving IT-based support.
---
### Description examples under Service Tax for KPO/BPO:
* **Back office services**
* **Call center services**
* **Data processing**
* **Legal process outsourcing**
* **Research and analysis services**
* **Business support services**
---
### Filing in Form ST-1:
You should mention the taxable service as **Business Support Service (BSS)** or **Information Technology Enabled Service (ITES)** depending on the nature of your services.
---
### Note:
* Under GST, these services fall under **“Other Services”** with appropriate SAC codes.
* Service tax on KPO/BPO was applicable under **Business Support Services** (Section 65(19) of Finance Act, 1994).
---
If you want, I can help draft a description for your ST-1 form based on your exact services! Would you like that?
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