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TAXABLE SERVICES AT A GLANCE INCLUDING AMENDMENTS
MADE BY FINANCE ACT, 2008

TABLE 1

A

B

 C D E F        G H J
SR.
NO.

CATEGORY OF SERVICES

EFFECTIVE
DATE

DEFINITIONS

 SERVICE
PROVIDER		 SERVICE
RECIPIENT		 RELEVANT
i) NOTIFICATIONS
ii) CIRCULARS
iii) TRADE NOTICES
iv) INST./GOI LETTER 		SPECIFIC EXEMPT-IONS/
EXCLUSI-ONS  		NOTES/
ABATEME-NTS
/OPTIONS
     

TAXABLE
SERVICE

OTHERS

       Refer Table 2 Refer Table 3
1 ADVERTISING
AGENCY		 01/11/1996 65(105)(e) 65(2),
65(3)		 Advertising Agency* Any
Person		 i) 1/96-ST dtd 31/10/96
ii) 345/4/97-TRU dtd. 16/8/99
iii) cir. No. 96/6/2007 dtd. 23.8.2007 para 004.01 		   
2

AIRPORT

 10/09/2004 65(105)(zzm) 65(3c), 65(3d), 65(24a)  Airport Authority/ Authorised Person Any
Person		 iii) 80/10/2004-ST dtd 17/09/2004
iv) B2/8/2004 - TRU
dtd. 10/09/2004		    
3 AIR TRAVEL AGENT 01/07/1997 65(105)(l) 65(4) Air Travel Agent Customer i) 19/1997 dtd 26/06/1997
i) 22/1997 dtd.26/06/1997
i) 17/2006 dtd. 25/04/2006
iii) 6/97 ST dtd. 11/07/1997		 3.01 3.02
4 ARCHITECT 16/10/1998 65(105)(p) 65(6) Architect/ Registered Architect/ Architectural Firm Any Person*

i) 53/98-ST dtd. 07/10/98
ii) B II/1/98 dtd. 07/10/98
iii) 7/98 ST dtd.13/10/98 -Mum Comm.

    
5 ASSET MANAGEMENT INCL. PORTFOLIO
MANAGEMENT
AND FUND MANAGEMENT		 6/1/2007 65(105) (zzzzc) Any person other than those defined u/s. 65 (105)(zm) Any other person     5.01  
6 AUCTIONEER 5/1/2006 65(105)(zzzr) 65(7a) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
7 AUTHORISED SERVICE STATION FOR (a) MOTOR CAR & TWO WHEELERS
(b) LIGHT MOTOR VEHICLES		 16/07/2001 01/07/2003 65(105)(zo) 65(9), 65(62), 65(72), 65(73) Authorised Service Station Any Person* i) 4/2001-ST dtd.9/7/2001
ii) B1/6/2005 TRU dtd. 27/07/2005
iv) B II/1/2001-TRU dtd 09/07/2001
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 036.01, 036.02 & 036.03		 7.01  
8 ATM OPERATIONS, MAINTENANCE OR MANAGEMENT 5/1/2006 65(105)(zzzk) 65(9a), 65(9b) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
9 BANKING & FINANCIAL SERVICES PROVIDED BY
(a) BANKING CO, FI & NBFC
(b) BODY CORPORATES
(c) FOREIGN EXCH. BROKER OR AN AUTHORIZED DEALER IN FOREIGN EXCHANGE OR AN AUTHRORIZED MONEY CHANGER
(d) COMMERCIAL
CONCERN		 16/07/2001 16/08/2002 01/07/2003 10/09/2004 01/05/2006 01/06/2007 65(105)(zm), 65(105)(zzk) 65(8), 65(9c), 65(10), 65(11), 65(12), 65(14), 65(45), 65(46), 65(59a) 65(74), 65(93)  Commercial Concern (upto 17/3/2006, any person) Any Person* i) 4/2001-ST dtd.09/07/2001) 13/2004 dtd. 10/09/2004
i) 29/2004 dtd 22/09/2004
i) 4/2006 ST dtd. 01/03/2006 i) 7/2006 ST dtd. 01/03/2006 i) 22/2006 ST dtd. 31/05/2006 ii) 83/1/2006-ST dtd. 04/07/2006
iii) 80/10/2004-ST dtd. 170/09/2004
iv) B2/8/2004-TRU dtd. 10/09/2004
iv) B II/1/2001-TRU dtd 9/07/2001
iv) 62/11/2003 dtd 21/08/2003
iv) 341/44/2005TRU dtd. 06/10/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 03.02. 03.03 & 03.04		 9.01, 9.02, 9.03, 9.04, 9.05, 9.06, 9.07, 9.08, 9.09  9.10
10 BEAUTY TREATMENT 16/08/2002 16/06/2005 65(105)(zq) 65(17), 65(18) Beauty Parlour Any Person* i) 8/ 2002-ST dtd 1/8/2002
iv) B II/1/2002-TRU dtd 01/08/2002
iv) F. no. B1/6/2005 dtd. 27/07/2005		 10.01  
11 BROADCASTING 16/07/2001 65(105)(zk) 65(15), 65(16) Broadcasting agency Client i) 4/2001 dtd 9/7/2001
iv) B II/1/2001-TRU dtd 09/07/2001
iv) 341/43/2001-TRU dtd. 18/10/2001
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 032.01 		   
12 BUSINESS AUXILIARY 01/07/2003 10/09/2004 65(105)(zzb) 65(19), 65(50), 65(121) Any Person Client i) 7/2003 dtd 20/06/2003
i) 8/2005 dtd. 01/03/2005
i) 8/2004 dtd. 9/7/2004
i) 19/2005 dtd. 7/6/2005
ii) 80/10/2004-ST dtd 17/09/2004
iv) B2/8/2004-TRU dtd. 10/09/2004
iv) B1/6/2005-TRU dtd. 27/07/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 48.01 		12.01, 12.02. 12.03 12.04, 12.05, 12.06
13 BUSINESS EXHIBITION 10/9/2004 65(105)(zzo) 65(19a) Organisor of business exhibition Exhibitor iii) 80/10/2004 dtd. 17/09/2004
iv) B2/8/2004-TRU dtd. 10/09/2004 
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 041.01 		   
14 BUSINESS SUPPORT 5/01/2006 65(105)(zzzq) 65(104c) Any Person Any Person iv) F. No. 334/4/2006-TRU
dtd. 28/2/2006 		   
15 (a) CABLE OPERATOR
(b) MULTI SERVICE OPERATORS (MSO)		 16/08/2002 10/09/2004 65(105)(zs) 65(21), 65(22) Cable Operator Any Person i) 8/2002 dtd 01/08/2002  
iii) 80/10/2004-ST dtd. 17/09/2004
iv) B II/1/2002-TRU dtd 01/08/2002
iv) B2/8/2004 - TRU dtd. 10/09/2004 		   
16 CARGO HANDLING 16/08/2002 65(105)(zr) 65(23) Cargo handling agency Any person i) 8/2002-ST dtd 01/08/2002
iv) B II/1/2002 TRU dtd 01/08/2002 		16.01, 16.02  
17 CLEANING ACTIVITY 16/06/2005 65(105) (zzzd) 65(24b) Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005 		   
18 CLEARING & FORWARDING AGENT 16/07/1997 65(105)(j) 65(25) Clearing & Forwarding Agent Any Person* i) 26/97 ST dtd 11/7/1997
iii) 37 B Order No.2/1/2002
dtd.20/04/2002
iv) F. No. 159/1/2003
dtd. 10/12/2003 		   
19 CLEARING HOUSE 16/05/2008 65(105) (zzzzi) 65(85d) By a processing & clearing house Any Person      
20 CLUB OR ASSOCIATION 16/6/2005 65(105) (zzze) 65(25a) Club or association Member i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 76.01 & 76.02 		20.01, 20.02, 20.03  
21 COMMERCIAL TRAINING & COACHING 01/07/2003 65(105) (zzc) 65(26), 65(27) 65(27) Commercial training or coaching
centre 		Any Person i) 7/2003 dtd 20/06/2003
i) 24/2004 dtd. 10/09/2004 		21.01, 21.02, 21.03, 21.04 21.05
22 COMMERCIAL OR INDUSTRIAL CONSTRUCTION SERVICE 10/09/2004 16/06/2005 65(105)(zzq) 65(25b) Any Person Any person iii) 80/10/2004-ST dtd 17/09/2004
iv) B2/8/2004 -TRU dtd. 10/09/2004
iv) B1/6/2005 TRU dtd. 22/07/2005 		22.01, 22.02, 22.03, 22.04, 22.05, 22.06 22.07
23 COMMODITY EXCHANGE 16/5/2008 65(105) (zzzzg)   By recognized
association
or a
registered
association 		Any Person      
24 CONSTRUCTION OF COMPLEX 16/06/2005 65(105) (zzzh) 65(91a), 65(30a) Any Person Any Person i) 15/2005 ST dtd. 07/06/2005
iii) 332/35/2006 dtd.01/08/2006
iv) B1/6/2005 TRU dtd. 27/07/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 79.01 		24.01 24.02
25 CONSULTING ENGINEER 07/07/1997 01/05/20061 01/06/2007 65(105)(g) 65(31) Consulting Engineer or an Engineering Firm Any Person i) 23/97 - ST dtd 02/07/1997
ii) 177/5/2001 CX dtd 26/02/2002
iii) 7/97-ST dtd 04/07/1997
iv) cir. No. 96/6/2007
dtd. 23.8.2007 para 006.01 		25.01, 25.02  
26 CONVENTION 7/16/2001 65(105)(zc) 65(32) Any Person Any Person* i) 4/2001 ST dtd. 09/07/2001
ii) B II/1/2001 TRU dtd. 09/07/2001
iii) 80/10/2004 dtd. 17/09/2004
iv) B2/8/2004 TRU dtd. 10/09/2004 		  26.01
27 COSMETIC OR PLASTIC SURGERY 9/01/2009 65(105)(zzzzk)   Any Person Any Person D. O. F. No. 334/13/2009-TRU dated 06/07/2009    
28 COURIER 01/11/1996 65(105)(f) 65(33) Courier Agency* Any Person* i) 1/96-ST dtd.31/10/1996
i) 6/96 ST dtd. 31/10/1996
ii) 341/43/96-TRU dtd 31/10/1996
iii) 3/97-ST dtd 26/03/1997
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 005.01 & 005.02 		   
29 CREDIT CARD, DEBIT CARD, CHARGE CARD AND OTHER PAYMENT CARD 5/1/2006 65(105) (zzzw) 65(33a) Any Person, 
 Issuing
 Bank,
 Acquiring
Bank 		Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
30 CREDIT RATING AGENCY 16/10/1998 65(105)(x) 65(34) Credit Rating Agency* Any Person* iv) B II/3/98 dtd 07/10/1998
iii) 7/98- S.T dated 07/10/1998 		   
31 CUSTOM HOUSE AGENT 15/06/1997 65(105)(h) 65(35) Licensed Custom House
Agent 		Any person* i) 17/97-dtd 06/06/97
iii) 5/97 dtd 12/06/1997 		   
32 DESIGN SERVICE OTHER THAN INTERIOR DECORATOR
& FASHION
DESIGNING 		06/01/2007 65(105) (zzzzb) 65(36b) Any person Any other person      
33 DEVELOPMENT AND SUPPLY OF CONTENT 06/01/2007 65(105) (zzzzc) 65(36b) Any person Any other person      
34 DREDGING SERVICES 16/06/2005 65(105)(zzzb) 65(36a) Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005 		   
35 DRY CLEANING 16/08/2002 65(105)(zt) 65(37), 65(38) Any Person Any Person i) 8/2002 - ST dtd 01/08/2002
iv) B II/1/2002- TRU dtd 01/08/2002 		35.01  
36 ERECTION, COMMISSIO-NING & INSTALLATION SERVICES 01/07/2003 10/09/2004 65(105)(zzd) 65(29), 65(39a) Commissioning & Installation Agency Any Person* i) 7/2003 dtd. 20/06/2003
i) 19/2003 ST dtd. 21/08/2003 iii) 80/10/2004-ST dtd. 17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		36.01  
37 EVENT MANAGEMENT 16/08/2002 65(105)(zu) 65(40), 65(41) Event Manager Any Person* i) 8/2002-ST dtd 01/08/2002
iv) B II/1/2002- TRU dtd 01/08/2002
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 041.01 		37.01, 37.02 37.03 
38 FASHION DESIGNING 16/08/2002 65(105)(zv) 65(43), 65(44) Fashion Designer Any Person i) 8/2002 - ST dtd 1/8/2002
iv) B II/1/2002- TRU dtd 01/08/2002 		38.01  
39 FOREIGN EXCHANGE BROKER OTHER THAN COVERED UNDER BANKING OR OTHER FINANCIAL SERVICES 07/01/2003 65(105) (zzk) 65(46) Foreign exchange broker Any Person      
40 FORWARD CONTRACT 10/09/2004 65(105)(zzy) 65(46a), 65(89a), 65(89b) Member of recognised
or registered
association 		Any person iii) 80/10/2004 dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004    
41 FRANCHISE 01/07/2003 65(105)(zze) 65(47), 65(48) Franchisor Franchisee i) 7/2003 dtd 20/6/2003
iv) B2/8/2004 TRU dtd. 10/09/2004
iv) F. No. B1/6/2005 TRU
dtd. 27/07/2005 		   
42 GENERAL INSURANCE 01/07/1994 01/05/2006 65(105)(d) 65(49), 65(58), 65(80) Person carrying  on general insurance business Policy Holder i) 1/94 dtd 28/06/1994
ii) 3/3/94 dtd 28/07/1994 		42.01  
43 GOODS TRANSPORT BY ROAD 01/01/2005 65(105)(zzp) 65(50a) (50b) Goods Transport Agency* Any Person* i) 32 to 35/2004 dtd. 03/12/2004
iv) 341/18/2004 TRU dtd.17/12/2004  iv) 37 B Order No. 5/1/2007-ST
F.No.166/14/2006-CX.4 dtd 12/3/2007 		43.01, 43.02, 43.03 43.03
44 HEALTH CLUB AND FITNESS CENTRE 16/08/2002 65(105)(zw) 65(51), 65(52) Health Club and Fitness Centre Any person i) 8/2002 dtd 01/08/2002
iv) B II/1/2002 -TRU dtd 01/08/2002 		44.01  
45 INFORMATION TECHNOLOGY SOFTWARE
SERVICE 		16/05/2008 65(105) (zzzze)   Any Person Any Person D.O.F. No. 334/13/2009dt.6/7/09    
46 INSURANCE AUXILIARY SERVICES IN RELATION TO :       Actuary, intermediary, insurance intermediary or insurance agent Policy Holder or Any Person or insurer or
re-insurer 		i) 4/2001 dtd 09/07/2001
iv) B II/1/2001-TRU dtd 09/07/2001
i) 8/2002 dtd 1/8/2002
iv) B II/1/2002 TRU dtd 01/08/2002		    
  ... General Insurance Business 16/07/2001 65(105)(zl) 65(1), 65(54)          
  … Life Insur-ance Business 16/08/2002 65(105)(zy) 65(55), 65(56)          
47 INTELLECTUAL PROPERTY RIGHT (OTHER THAN COPYRIGHT) 10/09/2004 65(105)(zzr) 65(55a), 65(55b) Holder of intellectual property right Any person i) 17/2004 dtd. 10/09/2004
iii) 80/10/20004-ST dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004 		47.01 47.02
48 INTERIOR DECORATOR 16/10/1998 65(105)(q) 65(59) Interior Decorator Any Person* i) 53/98-ST dtd. 7/10/98
iv) B II/1/98 -TRU dtd.07/10/98 		   
49 INTERNATIONAL AIR TRAVEL (TRANSPORT OF PASSENGERS EMBARKING IN INDIA FOR INTERNATIONAL JOURNEY BY
AIR TRAVEL ) 		05/01/2006 65(105) (zzzo) 65(56a), 65(35a), 65(77c) An Aircraft Operator Any Passenger iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
iv) TRU Letter F.No. 341/52/2006
dtd 17/10/2006
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 086.01 ,086.02, 086.03, 086.04 & 086.05 		49.01  
50 INTERNET CAFÉ 01/07/2003 65(105)(zzf) 65(57) internet café Any person i) 7/2003 dtd. 20/06/2003    
51 INTERNET TELECOMMUNIC-ATION
(INTERNET
TELEPHONY
UPTO 15-5-2008) 		05/01/2006 65(105)(zzzu) 65(56b), 65(57a) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
52 LEGAL CONSULTANCY SERVICES 09/01/2009 65(105(zzzzn)   Business Entity Business Entity D.O.F. No. 334/13/2009-TRU dated 06/07/2009    
53 LIFE
INSURANCE SERVICE		 10/09/2004 65)(105)(zx) 65(58), 65(61), 65(80) Insurer or re-insurer Policy Holder or Any
Person,
insurer or
re-insurer 		iv) B2/8/2004-TRU dtd. 10/09/2004
iii) 80/10/2004 dtd 17/09/2004 		   
54 MAILING LIST COMPILATION AND MAILING 16/06/2005 65(105)(zzzg) 65(63a) Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005 		   
55 MANAGEMENT
OR BUSINESS CONSULTANT’S (Prior to 01/06/2007
named as
Management
Consultant’s
Service) 		16/10/1998 01/05/2006 01/06/2007 65(105)(r) 65(65) Management or Business Consultant Any Person* i) 53/98 dtd. 07/10/98
iv) B II/3/98 TRU 07/10/1998 iv) 177/2/2001-dtd 27/06/2001 		55.01, 55.02 55.03
56 MANAGEMENT, MAINTENANCE AND REPAIR 01/07/2003 16/06/2005 01/05/2006 01/06/2007 65(105)(zzg) 65(64) Any person Any Person*

para 053.01

 i) 7/2003-ST dtd 20/06/2003
iv) F. No. B1/6/2005 TRU dtd. 27/07/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007 		   
57 MANAGEMENT
OF INVESTMENT UNDER ULIP SCHEME		 16/05/2008 65(105) (zzzzf)   By an insurer carrying on Life
Insurance
Business 		To a policy holder      
58 MANDAP
KEEPER		 01/07/1997 01/06/2007 65(105)(m) 65(66), 65(67)  Any person Any Person* i) 19/97 dtd 26/06/1997
iv) F.No. 332/82/97-TRU
dtd. 24/09/1997
iv) 6/97 dtd 01/07/1997
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 012.01 & 012.02 		58.01 58.02
59 MANPOWER RECRUITMENT AND SUPPLY AGENCY 07/07/1997 16/06/2005 01/06/2007 65(105)(k) 65(68) Manpower Recruitment or Supply Agency* Any Person* i) 23/97 dtd 02/07/1997
iii) 7/97 -ST dtd 04/07/1997
iv) F. No. B1/6/2005 TRU dtd. 27/07/2005
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 010.01 & 010.02 		   
60 MARKET RESEARCH AGENCY 16/10/1998 65(105)(y) 65(69) Market Research Agency* Any Person* iii) 53/98 -ST dtd 07/10/1998
iv) 7/98- ST dtd 13/10/1998		    
61 MINING OF MINERAL, OIL OR GAS 06/01/2007 65(105) (zzzy)   Any person Any person      
62 ON-LINE INFORMATION DATABASE ACCESS OR RETRIEVAL 16/07/2001 65(105)(zh) 65(30), 65(36), 65(39), 65(53), 65(75) Any Person Any Person* i) 4/2001-ST dtd.09/07/2001 iv) B II/1/2000-TRU dtd 09/07/2001 62.01  
63 OPINION POLL 10/09/2004 65(105)(zzs) 65(75a), 65(75b) Opinion Poll Agency Any Person iii) 80/10/2004-ST dtd. 17/10/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		   
64 OUTDOOR CATERER 10/09/2004 65(105)(zzt) 65(76a) Outdoor caterer Any person* i) 12/2004 dtd. 10/09/2004
iii) 80/10/2004 dtd.17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		64.01 64.02
65 PACKAGING ACTIVITY 16/06/2005 65(105) (zzzf) 65(76b) Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005 		   
66 PANDAL OR SHAMIANA CONTRACTOR 10/9/2004 65(105)(zzw) 65(77a), 65(77b) Pandal or Shamiana contractor Any Person* iii) 80/10/2004-ST dtd. 17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004		 66.01 66.02
67 PHOTOGRAPHY 16/07/2001 65(105)(zb) 65(78), 65(79) Photography Studio or Agency Any Person* iv) B II/1/2000- TRU dtd. 09/07/2001 67.01  
68 PORT (Other
than Major Ports)		 10/09/2004 65(105)(zzl) 65(76), 65(82) Other Port/Authorised Person Any Person i) 7/2003-ST dtd 20/06/2003    
69 PORT (Major Ports) 10/09/2004 65(105)(zn) 65(81), 65(82) Port or Authorised Person Any Person i) 4/2001-ST dtd 09/07/2001, iii) 67/16/2003- ST dtd. 10/11/2003 iv) B II/1/2000 -TRU dtd. 09/07/2001
iv) F. No. 160/3/2002-CX-4,
dtd. 01/07/2003
ii) cir. No. 96/6/2007 dtd. 23.8.2007
para 035.02 		69.01  
70 PRACTISING CHARTERED ACCOUNTANT 16/10/1998 65(105)(s) 65(83) Practicing C.A and a concern engaged therein Any Person* i) 53/98-ST dtd 7/10/1998
i) 59/98- ST dtd 16/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006
iv) B II/3/98- TRU dtd 20/1/1998 		70.01  
71 PRACTISING COMPANY SECRETARY 16/10/1998 65(105)(u) 65(85) Practising Company Secretory and Concern Engaged therein Any Person* i) 53/98-ST dtd 07/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006
i) 59/98-ST dtd 16/10/1998
iv) B II/3/98 - TRU dtd 20/10/1998 		71.01  
72 PRACTISING COST ACCOUNTANT 16/10/1998 65(105)(t) 65(84) Practising Cost accountant and Concern Engaged therein Any Person* i) 53/98-ST dtd 07/10/1998
i) 59/98-ST dtd 16/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006
iv) B II/3/98 - TRU dtd 20/10/1998		 72.01  
73 PROGRAMME PRODUCER 10/09/2004 65(105) (zzu) 65(86a), 65(86b) Programme Producer Any Person iii) 80/10/2004-ST dtd 17/09/2004
iv) B2/8/2004-TRU dtd. 10/09/2004 		   
74 PUBLIC RELATIONS MANAGEMENT 05/01/2006 65(105) (zzzs) 65(86c) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
75 RAIL TRAVEL AGENT 16/08/2002 65(105) (zz) 65(87) Rail Travel Agent Any Person* i) 8/2002-ST dtd. 01/08/2002
iv) B II/1/2002-TRU dtd-01/08/2002 		   
76 REAL ESTATE AGENT 16/10/1998 65(105) (v) 65(88), 65(89) Real Estate Agent Any Person* i) 53/98-ST dtd. 07/10/1998
iv) B II/1/98-TRU dtd-07/10/1998
iii) 7/98-ST dtd 13/10/1998 		   
77 RECOVERY AGENT 05/01/2006

 

 65(105) (zzzl)   Any Person Banking Company, Body
Corporate
or a Firm 		iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
78 REGISTRAR TO AN ISSUE 05/01/2006 65(105) (zzzi) 65(89c) Registrar to an Issue Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
79 RENT-A-CAB SCHEME OPERATOR 01/04/2000 01/06/2007 65(105) (o) 65(20), 65(70), 65(71), 65(91) Rent-a-Cab Scheme Operator Any Person i) 3/99-ST dtd 28/021999
i) 1/2000 dtd 27/04/2000 		  79.01, 79.02
80 RENTING OF IMMOVABLE PROPERTY IN FURTHERANCE OF BUSINESS OR COMMERCE** 06/01/2007 65(105) (zzzz) 65(90a) Any person Any person i) Notification No.24/2007-st dtd 22/05/2007
i) Notification No.28/2007-ST
dtd 22/05/2007
ii) Cir. No.137/280/2007-CX-4 dtd. 17.12.2007 		80.01 80.02
81 SALE OF SPACE OR TIME FOR ADVERTISEMENT
OTHER THAN
PRINT MEDIA 		05/01/2006 01/06/2007 65(105) (zzzm)   Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
82 SCIENTIFIC OR TECHNICAL CONSULTANCY 16/07/2001 65(105) (za) 65(92) Scientist or technocrat or any
science or
technology
institution or
organisation 		Any Person* i) 4/2001-ST dtd. 09/07/2001
iv) B II/1/2001 dtd.09/07/2001		 82.01, 82.02  
83 SECURITY AGENCY 16/10/1998 65(105) (w) 65(94) Security Agency Any Person* i) 53/98-ST dtd 07/10/1998
iii) 7/98 ST dtd.13/10/1998
iii) 77/5/205 STU dtd. 13/10/2005 		83.01  
84 SHARE TRANSFER AGENT 05/01/2006 65(105) (zzzj) 65(95a) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
85 SHIP MANAGEMENT 05/01/2006 65(105) (zzzt) 65(96a) Any Person Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006    
86 SITE FORMATION AND CLEARANCE, EXCAVATION AND
EARTHMOVING
AND DEMOLITION
SERVICE 		16/06/2005 65(105) (zzza) 65(97a) Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005		 86.01  
87 SOUND RECORDING 16/07/2001 65(105)(zj) 65(98), 65(99) Sound Recording Studio or Agency Any Person* i) 4/2001-ST dtd. 09/07/2001
iv) B II/1/2001TRU dtd.09/07/2001
iv) F. No. B1/6/2005 ST dtd. 27/07/2005 		87.01  
88 SPONSORSHIP 05/01/2006 65(105)(zzzn) 65(99a) Any Person Body Corporate or a Firm i) 17/2006 ST dtd. 25/04/2006 
iv) F. No. 334/4/2006 TRU dtd. 28/2/2006 		   
89 STEAMER AGENT 15/06/1997 65(105)(i) 65(96), 65(97), 65(100) Person Any Person* i) 17/97-ST dtd. 6/6/97
iii) 5/97-ST dtd. 12/6/97 		   
90 (a) STOCK BROKER
(b) SUB BROKER		 01/07/1994 10/09/2004 65(105)(a) 65(90), 65(93), 65(101) Registered Stock broker/ Sub-broker Any Person i) 1/94-ST dtd.20/06/1994
iv) B2/8/2004-TRU dtd. 10/09/2004
iv) 3/94-ST dtd. 19/10/1994
iv) 63/96 dtd. June, 1996
iv) 141/ 96 dtd. 04/12/1996 		90.01  
91 STOCK EXCHANGE 16/05/2008 65(105) (zzzzg)   by a recognised
stock exchange 		Any Person      
92 STORAGE AND WAREHOUSING 16/08/2002 65(105)(zza) 65(102) Storage and Warehousing Keeper Any Person i) 8/2002-ST dtd 01/08/2002
ii) 60/9/2003 ST dtd 10/07/2003
iv) B II/1/2002 -TRU dated 01/08/2002
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 47.01 		92.01, 92.02  
93 SUPPLY OF TANGIBLE
GOODS FOR USE 		16/05/2008 65(105) (zzzzj)   Any Person Any Person      
94 SURVEY AND EXPLORATION
OF MINERAL		 10/9/2004 65(105) (zzv) 65(104a) Any Person Any Person* iii) 80/10/2004 ST dtd. 17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		   
95 SURVEY AND  MAP MAKING 16/06/2005 65(105) (zzzc) 65(104b) Any Person other than 
agency under
the control
or authorized
by the
Government 		Any Person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005		    
96 TECHNICAL INSPECTION & CERTIFICATION 01/07/2003 65(105) (zzi) 65(108), 65(109) Technical inspection and
certification
agency 		Any Person i) 7/2003 dt 20/06/2003    
97 TECHNICAL TESTING & ANALYSIS 01/07/2003 65(105) (zzh) 65(106), 65(107) Technical testing and  analysis
agency 		Any Person i) 7/2003 dt 20/06/2003 97.01, 97.02  
98 TELE-COMMUNI-CATION 06/01/2007 65(109) (zzzx) 65(109a) Telegraph authority Any person i) Notification No.27/2007-ST dtd 22/05/2007 ii) Notification No.28/2007-ST dtd 22/05/2007
ii) Cir. No. 96/6/2007 dtd. 23.8.2007 para 002.01 		98.01, 98.02  
99 TRANSPORT OF PERSONS BY CRUISE SHIP 05/01/2006 65(105) (zzzv)   Any Person Any Person ii) 80/10/2004 dtd.17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		   
100 TRANSPORT OF COASTAL GOODS THROUGH INLAND WATERS 09/01/2009 65(105(zzzzl)   Any Person Any Person B.O.F. No. 334/13/2009-TRU dtd. 06/07/2009    
101 TRANSPORT OF GOODS BY AIR 10/09/2004 65(105) (zzn) 65(3a), 65(3b) Aircraft Operator Any person ii) 80/10/2004 dtd.17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		101.01  
102 TRANSPORT OF GOODS BY PIPELINE OR OTHER CONDUIT 16/06/2005 65(105) (zzz)   Any person Any person i) 15/2005 ST dtd. 07/06/2005
iv) B1/6/2005 TRU dtd. 27/07/2005		    
103 TRANSPORT OF GOODS IN CONTAINER BY RAIL 05/01/2006 65(105) (zzzp)   Any Person other than
 Government
Railway 		Any Person iv) F. No. 334/4/2006 TRU dtd. 28/2/2006, D.O.F. No. 334/13/2009 dt.6/7/09   103.01
104 TOUR OPERATOR 04/01/2000 65(105)(n) 65(113), 65(115) Person Any Person* iv) B2/8/2004-TRU dtd. 10/09/2004
iii) 80/10/2004 dtd. 17/09/2004
iv) 1/2000 dtd. 27/04/2000 		104.01 104.01, 104.02, 104.03
105 TRAVEL
AGENTS
(OTHER THAN AIR & RAIL) 		10/09/2004 65(105) (zzx) 65(115a) Travel Agent Any Person* iii) 80/10/2004-ST dtd. 17/09/2004
iv) B2/8/2004 - TRU dtd. 10/09/2004 		   
106 UNDERWRITER 16/10/1998 65(105) (z) 65(116), 65(117) Underwriter Any Person* i) 53/98-ST dt 07/10/1998
iii) 7/98ST dtd.13/10/1998
iv) B II/1/98 TRU dtd 07/10/1998 		   
107 VIDEO PRODUCTION AGENCY 16/07/2001 65(105)(zi) 65(119), 65(120) Video Production Agency Any Person* i) 4/2001-ST, dtd 09/07/2001 iv) B/II/1/2000 TRU dtd 09/07/2001 107.01, 107.02  
108 WORKS CONTRACT SERVICE 06/01/2007 65(105) (zzzza)   Any person

 

 Any Person i) 29/2007-st dtd 22/05/2007
ii) 32/2007-st dtd 22/05/2007
ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 097.01 		108.01 108.02

* Note : Effective from 16.5.2008, the recipient of service is changed from "Customer" or "Client" to "Any Person"

TABLE 2 :— SPECIFIC EXCLUSIONS/EXEMPTIONS CONCERNING
TAXABLE SERVICES LISTED ABOVE IN TABLE 1

Various taxable services are exempted/excluded from levy of service tax by virtue of Notifications/Circulars/Instructions/Trade Notices stated against them

 

Ref. to Table 1

SPECIFIC EXEMPTIONS/EXCLUSIONS

REF. TO NOTIFICATIONS/ CIRCULARS/TRADE NOTICES/INSTRUCTIONS/GOI LETTER

1.01

Printing and publishing of telephone directories, yellow pages, or business directories, proof print or electronic media is not covered under Advertising Agency’s Service

F. No. 345/4/97 - TRU dtd 16/08/1999

3.01

Amount in excess of commission received from Air Line for booking of passage

Notification No. 22-97ST dtd 26/06/1997

5.01

Entry & exit load charged by Mutual Funds

Cir. No. 96/6/2007-ST dtd. 23/08/2007

7.01

Services or repairs to buses & trucks

Cir. No. 96/6/2007-ST dtd. 23/08/2007

9.01

Chit funds

Cir. No. 96/6/2007-ST dtd. 23/08/2007

9.02

Lease/hire purchase agreement entered prior to 16/07/2001 if the property/goods are received by the lessee prior to that date

F no. B II/1/2001-TRU dtd 09/07/2001

9.03

In case of EMIs, principal amount

F no. B II/1/2001-TRU dtd 09/07/2001

9.04

Taxable service provided to the State Govt. or Central Govt. in relation to collection of any duties or taxes levied by such Govt.

Notification No. 13/2004 dtd 10/09/2004

9.05

All such interest and interest in the nature of ‘interest on loans’

Notification no. 29/2004 dtd. 22/09/2004

9.06

Financial leasing services, 90% of difference between installment paid towards repayment of lease amount and the principal amount in such installment, i.e. amount representing as interest

Notification no. 4/2006 dtd. 01/03/2006

9.07

Any taxable service provided or to be provided to any person by the RBI and to RBI by any other person

Notification no. 7/2006 dtd. 01/03/2006 and 22/2006 ST dtd. 31/05/2006

9.08

Banking & Other Financial services provided by Department of Post.

Circular No. 96/6/2007 dtd. 23/08/2007

9.09

Inter- bank transaction of purchase and sale of foeign currency from 7-7-2009

Notification No. 19/2009-ST dated 7/7/2009

10.01  

Plastic surgery/cosmetic surgery to improve appearance

F. No. B II/1/2001-TRU dtd 09/07/2001

12.01

Exemption to a commercial concern in relation to (a) procurement of goods or services which are inputs for the client (b) production or processing of goods for, or on behalf of, the client, (c ) provision of service on behalf of client or (d) service incidental or auxiliary to any of these activities and provided in relation to agriculture, printing, textile processing or education

Notification No. 14/2004 dtd 10/09/2004 as amended by notification no. 19/2005 ST dtd. 07/06/2005

12.02  

(a) Cut and polished diamonds and gem stones or (b) plain and studded jewellery of gold and other precious metals not covered as job work under Business Auxiliary Service

Notification No. 21/2005 ST dtd. 07/06/2005

12.03  

Exemption to Commission Agent in relation to sale or purchase of agricultural produce

Notification No. 13/2003-ST as amended by Notification No. 8/2004-ST

16.01

Agricultural produce and goods stored in cold storage

Notification No. 10/2002 ST dtd 01/08/2002

16.02

Export cargo, passenger baggage, transhipment of import cargo

iv) F.No. B II/1/2002-TRU dtd 01/08/2002

20.01  

Under Club or Association Service, charitable trusts as defined under the Circular not covered

Circular No. 96/6/2007 dtd. 23/08/2007

20.02

Exemption to Residential Welfare Association where monthly contribution of a member does not exceeds Rs. 3000/- per month

Notification No. 8/2007 dtd.1.3.2007

20.03

21 notified Export Promotion Councils from 7-7-2009 to 31-3-2010

Notification No. 16/2009-ST dated 7/7/2009

21.01  

Vocational and recreational training institutes exempt from 1.7.2003 to 30/06/2004 and from 10/09/2004 onwards. In case of vocational training, the exemption is available only to such institutes that impart training to enable the trainee to seek employment or self-employment

Notification No. 24/2004 as amended by 19/2005 dtd. 7/6/2005 & Circular No. 107/01/2009 -ST dated 28/01/2009

21.02

Commercial training or coaching for certificate or diploma or degree or education qualification recognised by law if paid by the institute sponsoring its students for undergoing a specific training

Notification No. 10/2003 dtd 20/6/2003

21.03

Sale of priced standard text book exempt under commercial coaching

Notification No. 59/8/2003-TRU dtd 20/06/2003

21.04

Commercial training and coaching provided by computer training institute exempt from 1.7.2003 to 30.06.2004 and from 10.09.2004 to 15.6.2005

Notification No. 24/2004 ST dtd. 10/09/2004 as amended by Notification No. 19/2005 ST dtd. 07/06/2005

22.01

Estate builders who construct buildings/civil structure for their own use, renting it out or for selling it subsequently not covered under Commercial or Industrial Construction Service

B2/8/2004-TRU dtd 10/09/2004

22.02

Services provided by labourers engaged directly by the property owner, or contractors who do not have business establishment not covered under Commercial or Industrial Construction Service

B2/8/2004-TRU dtd 10/09/2004

22.03

Buildings for the purpose of educational, religious, charitable, health, sanitation or Philanthropic purpose & not for the purpose of profit not covered under Commercial or Industrial Construction Service

B2/8/2004-TRU dtd 10/09/2004

22.04  

Government buildings/civil constructions not used for commercial purpose not covered under Commercial or Industrial Construction Service

B2/8/2004-TRU dtd 10/09/2004

22.05

Construction of pipeline other than those running within an industrial & commercial establishment is ‘long distance pipeline’ from 10/09/2004 to 15/06/2005

B2/8/2004-TRU dtd 10/09/2004

22.06

Under Commercial or Industrial Construction Service, port or other port exempt up to 31/05/2007. However, service in relation to services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repairs covered after 31/5/2007

Notification No. 16/2005 ST dtd. 07/06/2005 rescinded by 26/2007-ST dtd 22/05/2007 and reintroduced by Notification No 25/2007-ST dtd 22/05/2007.
24.01

Any service provided by seller (as specified in the Circular) in connection with the construction of residential complex till the execution of such sale deed would be in the nature of ‘self-service’ and consequently would not attract service tax.

Circular No. 108/02/2009-ST

F. No. 137/12/2006-CX.4 dated 29th January 2009
25.01

From service tax payable by a Consulting Engineer, up to the amount of R & D Cess paid in relation to transfer of technology

Notification No. 18/2002ST dtd 16/12/2002
25.02

Certification in respect of immovable property

Order u/s. 37B no. 1/1/2002 dtd 26/02/2003
25.03

Exclusion to computer hardware engineering removed w.e.f. 01/06/2007 & computer software engineering removed from 16.6.2008

Definition amended by the Finance Act, 2007 & the Finance Act, 2008
35.01

Wet cleaning/washing, dyeing and darning, if charged separately

F. No. B II/1/2002-TRU dtd 01/08/2002
36.01

Sale proceeds of ticket or revenue generated from the sale of space

F. No. B II/1/2002-TRU dtd 01/08/2002
37.02,

51.02,

59.02

Marriage function not covered up to 31.5.2007

Definition amended by the Finance Act, 2007 w.e.f. 01/06/2007
38.01

Stitching charges for garments and making charges for jewellers, if charged separately in the bill

F. No. B II/1/2002-TRU dtd 01/08/2002
42.01

Certain specified insurance policies

Notification No. 3/94 ST dtd 30/06/1994 as amended by 3/2006 ST dtd. 01/03/2006 Notification No.12/97 dtd 14/02/1997
Notification No.1/2000 dtd 09/02/2000
Notification No. 3/2000 dtd 06/07/2000
Notification No. 4/2000 dtd 31/07/2000

43.01

Transport of fruits, vegetables, eggs or milk in a road carriage

Notification No. 33/2004 dated 03/12/2004
43.02

Gross amount charged on consignments transported in a goods carriage for not exceeding Rs.1500/- & gross amount charged on individual consignment transported in goods carriage not exceeding Rs.750/-

Notification No. 34/2004 dated 03/12/2004
43.03

Clearing & Forwarding Agent’s Service, Man Power Recruitment or Supply Agency Service, Cargo Handling Agency Service, Storage or Warehouse Keeper’s Service, Business Auxiliary Service, Packaging Service, Business Support Service and Supply of Tangible Goods Service provided to Goods Transport Agency exempted from 1.1.2005

Benefit of Notification No. 1/2009-ST dated 5/1/2009 extended from 1/1/2005 by the Finance Act (No. 2, 2009). Previously exemption was only in relation to supply of Tangible Goods Service from 26.06.2008 (NN 29/2008-ST)
44.01

Therapeutic massage such as Aurvedic Massage, Acupressure Therapy given by a qualified professional under medical supervision

F. No. B II/1/2002-TRU dtd 01/08/2002
47.01

(a) IPR not covered by Indian law

(b) permanent transfer of IPR

B2/8/2004-TRU dtd 10/09/2004
49.01

An international journey commences from airport outside India and completed at an airport outside India but including a sector wherein a passager disembarks & subsequently embarks at an India airport as a part of international journey

Circular No. 96/6/2007 dtd. 23.8.2007
55.01

ESIC, PF and other Law Practitioners

Circular No. 341/21/99-TRU dtd 20/08/1999
55.02

ERP software system up to 28-02-2006

Notification No. 16/2004 dtd 10/09/2004 as rescinded by 2/2006 ST dtd. 01/03/2006
58.01

Religious places

Notification No.14/2003 dtd 20/06/2003
62.01

E-commerce transactions

F. No. B II/1/2000-TRU dtd 09/07/2001
64.01

Service provided in railway train, academic institution or medical establishment exempt up to 28.2.2006.

Notification No. 19/2004 & 21/2004 dtd 10/09/2004 as rescinded by Notification No. 2/2006 ST dtd. 01/03/2006
(Sr. No.8)
66.01

Services provided for pure religious ceremonies or congregation

B2/8/2004-TRU dtd 10/09/2004
67.01

Photography studio or agency other than a commercial concern in relation to still photography up to 15.06.2005

Notification No. 6/2001 ST dtd. 9/7/2001 as amended by 13/2001- ST dtd. 27/12/2001 rescinded by notification no. 20/2005 dtd. 07/06/2005
69.01

Renting out of accommodation, lease and estate rentals under Port Service

F No.B II/1//2000- TRU dtd 09/07/2001
70.01, 61.01, 72.01

Service is provided in the professional capacity to a client relating to representation before any Statutory Authority in the course of proceedings under any law by way of issue of notice exempt from 13/7/2006.

From 1/3/2006 to 12/7/2006 all services taxable.

Up to 28/2/2006 only specified services taxable.

Notification No. 25/2006 dtd 13/07/2006 Notification No. 2/2006 dtd. 1/3/2006 Notification No. 59/1998 dtd 16/10/1998
80.01

Property Tax levied and collected by local bodies

Notification No. 24/2007-ST dtd 22/05/2007 w.e.f. 01/06/2007
82.01

Services rendered by doctors, medical colleges, nursing homes, hospitals, diagnostic & pathological labs

F. No. B II/1/2001 dtd. 09/07/2001
82.02

Mere testing service which is not integral part of consultancy

F. No.B II/1/2001 dtd. 09/07/2001
83.01

Service provided for security of safe deposit lockers or vaults by security agencies up to 08/07/2004

Notification No. 56/98-ST dtd. 07/10/1998, rescinded by Notification No. 7/2004 ST dtd. 09/07/2004
86.01

Construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports

Notification No. 17/2005 ST dtd. 07/06/2005
87.01

Reproduction of original master to make further copies of audio tape or CD and lending or hiring of video or sound recording equipment

F. No.B II/1/2001 dtd09/07/2001
90.01

Sub-brokers excluded from the Definition of Broker

By Finance Act (No. 2, 2009)
92.01

Cold storage service and cloak room service

F. No.B II/1/2001 dtd. 09/07/2001
92.02

Agricultural produce

Order No. 1/2002-ST dtd. 01/08/2002
97.01

By Government on State or District Laboratory in relation to testing analysis of water quality

Notification No. 6/2006-ST dtd. 01/03/2006
97.02

In relation to Testing analysis of newly developed drugs (includes vaccines & herbal remedies) on human participants by a clinical research organisation.

Notification No. 11/2007-ST dtd. 01/03/2007
98.01

Departmentally run public telephone, guaranteed public phone operating for local calls, free telephones at airport and hospitals where no bills are being issued

Notification No.3/94-ST dtd. 30/06/94

98.02

Surcharge on delayed payments on telephone bills

Circular No. 96/6/2007 dtd. 23/08/2007
101.01

Air transport of export cargo from 17/09/2004 to 14/03/2005

Notification No. 28/2004 dated 17/09/2004 rescinded by 10/2005 dtd. 03/03/2005
104.01

Contract Carriage permit for operating bus on inter-state of intra-state routes for point-to-point transportation from 7.7.2009

Notification No. 20/2009-ST dated 7/7/2009
107.01

Individual professional videographer up to 15/06/2005

Notification No. 7/2001-ST dtd 09/07/2001 rescinded by Notification No. 20/2005
107.02

Reproduction of original master

F. No. B II/1/2001 dtd09/07/2001
108.01

Construction of port or other port but not in relation to services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repairs in relation to existing port or other port w.e.f. 01/06/2007

Notification No. 25/2007-ST dtd. 22/05/2007.
 

General Exemptions :

 

i)

By any person to other person who has right to authorise any person to exhibit cinematograph film & service provided or to be provided in relation to the delivery of the content of the cinematograph film in digitalised form, after its encryption, transmitted directly to a cinema theatre for exhibition through the use of satellite, microwave or terrestrial communication line & not by any physical means including CD & DVD

Notification No. 12/2007-ST dtd. 01/03/2007

ii)

Statutory function by sovereign/public authorities

Cir. No. 96/6/2007 Dtd. 23/08/2007

TABLE 3 :- NOTES/ ABATEMENTS/ OPTIONS WITH
REFERENCE TO TABLE-1

Various taxable services are exempted/excluded from levy of service tax by virtue of Notifications/Circulars/Instructions/Trade Notices stated against them

Ref. to Table 1

Particulars

REF. TO NOTIFICATIONS/ CIRCULARS/TRADE NOTICES/INSTRUCTIONS/GOI LETTER

3.02

In case of Air Travel Agent, option is given to service provider to pay Service tax @0.6% of the basic fares in case of domestic tickets and @ 1.2% in case of international tickets.

Notification No. 17/2006 ST dtd. 25/04/2006

9.10

30% abatement, subject to conditions for Service provided in relation to chit

Notification No. 24/2008 ST dtd. 27/05/2008

12.04

The exemption will operate in respect of job work where such goods are produced or processed using raw materials or semi-finished goods supplied by the client and goods so produced are returned to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule of Central Excise Tariff Act, 1985 ( 5 of 1986) as amended by Central Excise Tariff Amendment Act, 2004 (5 of 2005) on which appropriate duty is payable. The appropriate duty of excise shall not include "Nil" rate of duty or duty of excise wholly exempt.

Notification No. 8/2005 dtd 01/03/2005 as amended by 19/2005 ST dtd. 07/06/2005

12.05

Exemption under Information Technology Service restricted to development of software system, networking or any other services primarily in relation to operation of computer systems, up to 15-5-2008

By substitution of Explanation in Clause (b) of S. 65(19) by the Finance Act, 2006, (operative up to 15.5.08)

12.06

Commission paid to Managing Director, whole-time or independent director not covered

Circular No. 115/09/2009-ST dtd. 31/07/2009

21.05

The word "commercial", is with refence to activity of training or coaching and not to the nature or activity of the institute providing the training or coaching

Circular No. 107/01/2009 -ST dated 28/01/2009

22.07, 24.02   

67% of gross amount (inclusive of value of goods or material supplied, provided or used by service provider for providing such service), subject to conditions *

Notification No. 15/2004 dtd 10/09/2004, Notification No. 4/2005 dtd. 01/03/2005 as amended by notification no. 19/2005 ST dtd. 07/06/2005 and Notification no. 18/2005 ST dtd. 07/06/2005 (these notifications are rescinded by Notification no. 2/2006 w.e.f. 01/03/2006 and new Notification no. 1/2006 dtd. 01/03/2006 (Sr. No. 7)

26.01

40% of abatement on gross amount charged inclusive of catering charges, subject to conditions *

Notification No.10/2004-ST dtd. 09/07/2004 as amended by Notification No. 12/2004 dtd. 10/09/2004 up to 28/02/2006 & Notification no. 1/2006 dtd. 01/03/2006 from 01/03/2006 (Sr. No. 4)

36.01  

67% of gross amount (inclusive of value of goods or material supplied, provided or used by service provider for providing such service), subject to conditions *

Notification No. 19/2003-ST dtd. 21/08/2003 as amended by 12/2004 dtd 10/09/2004 upto 20/2/2006 & Notification no. 1/2006 dtd. 01/03/2006 effective from 01/03/2006 (Sr. No.5)

37.03  

Service tax is not on an event but on the service provided for managing an event. In a case where the event is organised/managed by sponsor himself, no service tax is payable

iv) F. No. B II/1/2002-TRU dtd 01/08/2002

43.03

75% abatment of gross amount charged from the customer by goods transport agency subject to conditions * (conditions removed from 1.3.2008)

Notification No. 32/2004 ST dtd 03/12/2004 up to 28/02/2006 & Notification No. 1/2006 from 01/03/2006

 

47.02  

Equal to R & D Cess paid on import of technology from Service Tax.

Notification No. 17/2004 ST dtd 10/09/2004

55.03

Payments made by Companies, to Directors (Whole-time or Independent) cannot be termed as payments for providing management consultancy service, except in case such directors provide any advice or consultancy to the company, for which they are being compensated separately.

Circular No. 115/09/2009-ST dtd. 31/07/2009

58.02  

40% abatement if gross amount charged includes catering charges, subject to conditions

Notification No. 21/97 dtd. 26/6/97 as amended by Notification No. 12/2004 dtd. 10/9/2004 upto 28/2/2006 & Notification no. 1/2006 dtd. 01/03/2006 effective from SR. No. 1

64.02

50% abatement, subject to conditions *

Notification no. 1/2006 Notification No. 20/2004 dtd. 10/9/2004 upto 28/2/2006 & Notification No. 1/2006 dtd. 01/03/2006

66.02

 30% abatement if service includes service rendered as a caterer, subject to conditions

Notification NO. 22/2004 dtd. 10/9/2004 up to 28/2/2006 & Notification no. 1/2006 from 01/03/2006 (SR. 9)
79.01

60% abatement if gross amount charged by a rent-a-cab operator, subject to conditions *

Notification No.9/2004-ST dtd 09/07/2004 as amended by Notification No. 12/2004 dtd 10/9/2004 up to 28/2/2006 & Notification no. 1/2006 dtd. 01/03/2006 from 01/03/2006 (Sr. No.3)
79.02

Activity of transportation of school children on cabs owned by school or hired by school does not attract service tax

Letter F. No. 137/26/2007-CX.4 dated 15.12.2008
80.02

Screening of a movie in a theatre is not a taxable service except where the distributor leases out the theatre and the theatre owner gets a fixed rent

Circular No. 109/03/2009 dated 23/02/2009
103.01

70% abatement on Transport of goods in containers by rail subject to conditions*

Notification No. 1/2006 ST dtd. 1/3/2006 (Sr. No.11 ) from 1/5/2006

104.01

60% abatement in case tour operator providing packaged tour & indicating in the bill that charges for the same are included, subject to conditions up to 23.8.2004 & 75% thereafter *

Notification No. 39/97-ST dtd. 22/08/1997 up to 28/2/2006 & Notification no. 1/2006 from 01/03/2006 effective from 01/03/2006 (Sr. No. 2) N.N. 38/2007 dtd. 23.8.2007
104.02

In case of non packaged tour :

(a) 60% abatement up to 04/02/2004

(b) 90% abatement from 05/02/2004 to 08/07/2004.

(c) 60% abatement from 09/07/2004

a) Notification No. 15/2007 dtd.4/4/2007

b) 2/2004 dtd. 5/2/2004

c) 8/2004 dtd. 9/7/2004 & 1/2006 dtd.1/3/2006 (Sr. 2)
104.03

In case of tour operator in relation to arrangement or booking of accommodation if the charges are included in the bill 90% abatement from
01/09/1997

Notification No. 40/97-ST dtd. 22/08/1997 up to 28/2/2006 & Notification No. 1/2006 from 01/03/2006 effective from 01/03/2006 (Sr. No.2)
108.02

Tax can be charged and paid at 4.12% (2.06% up to 28.2.08) on Gross Value of Contracts under Composition Scheme.

Works Contract (Composition Scheme for payment of Service tax) Rules,2007 vide Notification No. 32/2007-ST dated 22-5-2007

 

Note* : Condition for availment of abatment from gross amount charged :-

the abatements provided will be available if,

 

(a) credit of duty paid on input or capital goods or CENVAT credit of service tax on input services used for providing such taxable service, has not been taken under the provisions of CENVAT Credit Rules, 2004 &

 

(b) the assessee has not availed the benefit under Notification No. 12/2003-ST-dtd. 20-6-2003.

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