Applicability of service tax

Can anyone let me know whether service tax is applicable on offline data entry services. If yes then under which Circular No: and under which head.

 

Thanks

 

Replies (1)

In the regime of negative list all services are taxable except those mentioned in the negative list,if they are provided against consideration.your service is not mentioned in the negative list,so it is taxable.It can be placed under Bussiness Auxillary Service or Bussiness support Service. 

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