taxability of service tax
This query is : Resolved
15 April 2009
does the process of preparation of documents for a company to facilitate ISO audit of the Company attracts service tax?
If so, under what head of taxable service?
Based on my understanding of the service tax, i tell that it might be covered under business support service. But iam not quite sure about it.
Bcoz in service tax, we should initially determine, whether the said service is covered under taxable service or not?
My question is the aforementioned service is taxable service to be leviable under service tax ? and mention the taxable head of service.
If so, under what head of taxable service?
Based on my understanding of the service tax, i tell that it might be covered under business support service. But iam not quite sure about it.
Bcoz in service tax, we should initially determine, whether the said service is covered under taxable service or not?
My question is the aforementioned service is taxable service to be leviable under service tax ? and mention the taxable head of service.
15 April 2009
This will fall under Management Consultant which reads as under
“Management Consultant” means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization.
Your services broadly falls under the above definition and hence stands to be covered
The reply do not constitute professional advice, but are based on interpretation of facts. You may accordingly evaluate your provision of services
“Management Consultant” means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization.
Your services broadly falls under the above definition and hence stands to be covered
The reply do not constitute professional advice, but are based on interpretation of facts. You may accordingly evaluate your provision of services
20 April 2009
Thanks Mr. Dayal.
I was thinking of the same that it will fall under Management consultant services
I was thinking of the same that it will fall under Management consultant services
26 July 2025
You got it right!
**Taxability of Service Tax on preparation of documents for ISO audit:**
* Yes, this activity attracts **Service Tax** under the category of **Management Consultant Services**.
* As per the service tax law (pre-GST era), **Management Consultant Service** includes services like:
> "Any service, either directly or indirectly, in connection with management of any organization, including advice, consultancy, or technical assistance relating to improving or upgrading the working system."
* Preparing documents to facilitate an ISO audit fits well under this umbrella because it involves helping the company in management/system processes.
* So, the taxable head would be **Management Consultant Services**.
---
**Summary:**
| Service Provided | Taxable Under Service Tax Head |
| -------------------------------------- | ------------------------------ |
| Preparation of documents for ISO audit | Management Consultant Services |
---
If you want, I can help you with the current GST implications since service tax has been subsumed into GST since 2017. Would that be useful?
**Taxability of Service Tax on preparation of documents for ISO audit:**
* Yes, this activity attracts **Service Tax** under the category of **Management Consultant Services**.
* As per the service tax law (pre-GST era), **Management Consultant Service** includes services like:
> "Any service, either directly or indirectly, in connection with management of any organization, including advice, consultancy, or technical assistance relating to improving or upgrading the working system."
* Preparing documents to facilitate an ISO audit fits well under this umbrella because it involves helping the company in management/system processes.
* So, the taxable head would be **Management Consultant Services**.
---
**Summary:**
| Service Provided | Taxable Under Service Tax Head |
| -------------------------------------- | ------------------------------ |
| Preparation of documents for ISO audit | Management Consultant Services |
---
If you want, I can help you with the current GST implications since service tax has been subsumed into GST since 2017. Would that be useful?
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