Servicetax

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Kandarp (Querist)
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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

CA Suresh Jain

CA Suresh Jain (Expert)
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09 January 2017 Please check in http://www.cenexahmedabad.nic.in/accounting_codes_of_servicetax.html

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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.

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### 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**

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### 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.

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### 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).

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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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