Whether service tax is applicable on filling of itr

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Sir, Please tell me whether service tax is applicable on filling of Income Tax Return on behalf of Client, by a Chartered Accountant.

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Taxable. It was already taxable prior to 1/7/2012. Post that date it is an activity for a consideration and it does not fall under the negative list. It is not even under reverse charge mechanism. However, exemption upto 10 lakhs can be claimed. As this service does not require physical presence of receiver the default rule of place of provision applies, i.e. the provision is deemed to be provided at location of receiver. If receiver is in non taxable territory (Jammu & Kashmir and Outside India) then service is not taxable.


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