taxable services

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C.A. LINESH PATIL (Querist)
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29 October 2010 can some one tell me the difference between these following services-

1.Public relation services
2.Business auxiliary services.
3.Business support services.

I am very confuse to understand the difference.

Please help me.
Your reply is very much waited.
Thanks

GSTP Hari Dhayalan Konar

GSTP Hari Dhayalan Konar (Expert)
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29 October 2010 as per my knowledge,
1. Public Relation Services- services to give the information about the company details. (Ex- pro & 108 services)
2.Business Auxilliary Services- You can give service through selling the other company products. (Ex- Simcards selling. its not their products but they are selling, you have to provide manpower here)
3.Business Support Services- you can do marketing and research activities for another company. even some tax practitioner also can register with this services. Book keeping systems also supporting to business people)

this is my knowledge only. dear experts correct me if i wrong.

C.A. LINESH PATIL

C.A. LINESH PATIL (Querist)
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29 October 2010 thanks a lot
can some one else also explain me

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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26 July 2025 Sure! Here's a simple breakdown of these three service tax categories to help clear the confusion:

### 1. **Public Relations Services**

* These involve **activities aimed at creating or maintaining a positive public image** for a company or individual.
* Examples: Media relations, press releases, crisis management, organizing events for brand promotion, managing communication between an organization and the public.
* It’s mainly about managing reputation and public perception.

### 2. **Business Auxiliary Services**

* These are **services that assist a business in its operations but do not form part of the core business activity**.
* Examples: Security services, mail room services, credit rating services, market research, investigation and security services, cleaning services for business premises.
* They act as support functions that help business run smoothly but are not directly linked to core business activities.

### 3. **Business Support Services**

* This is a broader category including **services that support business operations by providing outsourcing or administrative support**.
* Examples: Accounting, data processing, payroll, call centers, IT helpdesk services, back-office operations.
* These services help businesses manage their internal operations more efficiently, often outsourced.

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### Summary:

| Service Type | Focus | Examples |
| ------------------ | -------------------------------------------- | ------------------------------------ |
| Public Relations | Managing public image and communication | Press releases, events, PR campaigns |
| Business Auxiliary | Support services external to core operations | Security, cleaning, market research |
| Business Support | Administrative/operational support services | Accounting, call centers, data entry |

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