|
TAXABLE SERVICES AT A GLANCE INCLUDING AMENDMENTS
MADE BY FINANCE ACT, 2011
|
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)
GOI LETTER
iii)
Circulars |
SPECIFIC EXEMPT-IONS/ |
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* |
ii) 345/4/97-TRU
dtd. 16/08/99
iii) Cir. No. 96/6/2007 dtd. 23.8.2007
para 004.01 |
1.01 |
|
|
2 |
AIRPORT |
10/09/2004 |
65(105)(zzm) |
65(3c),
65(3d),
65(24a) |
Airport
Authority/
Authorised
Person |
Any
Person |
ii) B2/8/2004-TRU
dtd. 10/09/2004
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010 |
|
2.01 |
|
3 |
AIR TRAVEL
AGENT |
01/07/1997 |
65(105)(l) |
65(4) |
Air Travel
Agent |
Customer |
i) 17/2006-ST dtd. 25/04/2006 |
3.01 |
3.02 |
|
4 |
ARCHITECT |
16/10/1998 |
65(105)(p) |
65(6) |
Architect/
Registered
Architect/
Architectural
Firm |
Any
Person |
ii) B 11/1/98-TRU dtd. 07/10/1998 |
|
|
|
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
person |
ii) DOF No. 334/1/2007-TRU
dtd. 28/02/2007 |
|
|
|
6 |
ATM
OPERATIONS,
MAINTENANCE
OR
MANAGEMENT |
5/1/2006 |
65(105)(zzzk) |
65(9a),
65(9b) |
Any
Person |
Any
Person |
ii) DOF. No. 334/4/2006 TRU
dtd. 28/02/2006 |
|
|
|
7 |
AUCTIONEER |
5/1/2006 |
65(105)(zzzr) |
65(7a) |
Any Person |
Any
Person |
ii) DOF. No. 334/4/2006 TRU
dtd. 28/02/2006
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010 |
7.01 |
|
|
8 |
MOTOR VEHICLE SERVICE STATION |
16/07/2001 |
65(105)(zo) |
65(73) |
Any
Person |
Any
Person |
ii) B1/6/2005 TRU dtd. 27/07/2005
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 036.01, 036.02 & 036.03
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011 |
8.01 |
8.02 |
|
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) |
By Banking
company or
Financial
Institutions
including
NBFC or any
other body
corporate or
Commercial
Concern |
Any
Person |
ii) B11/1/2001-TRU dtd. 09/07/2001
ii) B2/8/2004-TRU dtd. 10/09/2004
ii) DOF. No. 341/44/2005-TRU
dtd. 06/10/2005
iii) Cir. No. 96/6/2007 dtd. 23.8.2007
para 03.02. 03.03 & 03.04
iii) Cir. No. 62/11/2003 dtd. 21/08/2003
iii) F. No. DZU/INV/ST/A/71/
2010/3643
dtd. 26/07/2010 |
9.01,
9.02,
9.03,
9.04,
9.05,
9.06,
9.07,
9.08 |
9.09 |
|
10 |
BEAUTY
TREATMENT |
16/08/2002 |
65(105)(zq) |
65(17),
65(18) |
Beauty Parlour |
Any
Person |
ii) B 11/1/2002-TRU
dtd. 01/08/2002
ii) DOF. No. B1/6/2005 TRU
dtd. 27/07/2005 |
|
|
|
11 |
BROADCASTING |
16/07/2001 |
65(105)(zk) |
65(15),
65(16) |
Broadcasting
agency |
Client |
i) B11/1/2001-TRU dtd. 09/07/2001
i) F. No. 341/43/2001-TRU
dtd. 18/10/2001
iii) Cir. No. 96/6/2007 dtd. 23.8.2007
para 032.01
iii) Cir No. 61/10/2003 dtd. 14/07/2003 |
|
|
|
12 |
BUSINESS
AUXILIARY |
01/07/2003 |
65(105)(zzb) |
65(19),
65(50),
65(121) |
Any
Person |
Client |
i) 13/2003-ST dtd. 20/06/2003 as
amended by Notification
No.8/2004-ST & 19/2005-ST
i) 14/2004-ST dtd. 10/09/2004 as
amended by Notification
No.19/2005-ST & 19/2006-ST
i) 8/2005-ST dtd. 01/03/2005 as
amended by Notification
No.19/2005-STi) 39/2009-ST
dtd. 23/09/2009
i) 43/2009-ST dtd. 02/12/2009
i) 12/2004-ST dtd. 10/09/2004
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 09/2004
ii) B2/8/2004-TRU dtd. 10/09/2004
ii) B1/6/2005-TRU dtd. 27/07/2005
ii) F. No. 332/41/2008-TRU
dtd 19/12/2008
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 48.01
iii) Cir No 115/9/2009-ST dtd. 31/07/2009
iii) Cir. 332/17/2009-ST dtd. 30/12/2009
iii) 137/6/2011-ST dtd. 20/04/2011 |
12.01,
12.02,
12.03,
12.07,
12.08,
12.09,
12.10,
12.11,
12.12. |
12.04,
12.05,
12.06,
|
|
13 |
BUSINESS
EXHIBITION |
10/09/2004 |
65(105)(zzo) |
65(19a) |
Organiser
of business
exhibition |
Exhibitor |
i) Notification No.5/2011-ST
dtd. 29/11/2007
ii) B2/8/2004-TRU dtd. 10/09/2004
iii) 96/6/2007 dtd. 23.08.2007
para 041.01 |
13.1 |
|
|
14 |
BUSINESS
SUPPORT |
5/1/2006 |
65(105)(zzzq) |
65(104c) |
Any Person |
Any
Person |
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006
ii) F No. 137/186/2007-CX.4
dtd. 23/02/2009
ii) 334/3/2011-TRU dtd. 28/02/2011
iii) 137/6/2011-ST dtd. 20/04/2011 |
14.01 |
14.02 |
|
15 |
(a) CABLE
OPERATOR
(b) MULTI SERVICE
OPERATORS
(MSO) |
16/08/2002 |
65(105)(zs) |
65(21),
65(22) |
Cable Operator
incl. MSO |
Any
Person |
i) 8/2002-ST dtd. 01/08/2002
ii) B II/1/2002-TRU dtd. 01/08/2002
ii) 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
ii) B II/1/2002-TRU
dtd. 01/08/2002 |
16.01,
16.02,
16.03 |
|
|
17 |
CLEANING |
16/06/2005 |
65(105) (zzzd) |
65(24b) |
Any person |
Any person |
ii) 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 |
ii) F. No.
159/1/2003
dtd. 10/12/2003 |
18.01 |
|
|
19 |
CLEARING
HOUSE |
16/05/2008 |
65(105) (zzzzi) |
65(85d) |
By a
processing &
clearing
house |
Any
Person |
ii) DOF No.
334/1/2008-TRU
dtd. 29/02/2008 |
|
|
|
20 |
CLUB OR
ASSOCIATION |
16/06/2005 |
65(105) (zzze) |
65(25a) |
Club or
association |
member
up to
30.04.2011
&
members
as wel as
nonmembers
from
01.05.2011 |
ii) B1/6/2005 TRU dtd. 27/07/2005
iii) 96/6/2007 dtd. 23/8/2007
para 76.01 & 76.02
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011 |
20.01,
20.02,
20.03, 20.04 |
20.05 |
|
21 |
COMMERCIAL
TRAINING &
COACHING |
01/07/2003 |
65(105) (zzc) |
65(26),
65(27) |
Commercial
training or
coaching
centre |
Any Person |
ii) DOF NO. 334/1/2010-TRU
dtd. 26/02/2010
ii) DOF No. 334/3/2011-TRU
dtd 28/022011
ii) DOF No. 334/3/2011-TRU
dtd. 25/04/2011 |
21.01,
21.02,
21.03,
21.04, 21.05 |
21.06,
21.07 |
|
22 |
COMMERCIAL
OR INDUSTRIAL
CONSTRUCTION |
10/09/2004 |
65(105)(zzq) |
65(25b) |
Any Person |
Any Person |
ii) B2/8/2004-TRU
dtd. 10/09/2004
ii) B1/6/2005-TRU
dtd. 22/07/2005
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010
iii) Cir. No. 116/10/2009
dtd. 15/09/2009 |
22.01,
22.02,
22.03,
22.04,
22.05,
22.06,
|
22.07,
22.08,
22.09 |
|
23 |
COMMODITY
EXCHANGE |
16/05/2008 |
65(105) (zzzzh) |
|
By
recognized
association
or a registered
association |
Any
Person |
iii) DOF. No.
334/1/2008-TRU
dtd. 29/02/2008 |
|
|
|
24 |
CONSTRUCTION
OF COMPLEX |
16/06/2005 |
65(105) (zzzh) |
65(91a),
65(30a) |
Any Person |
Any
Person |
i) Notification No.28/2010-ST
dtd. 22/06/2010
ii) DOF No. 332/35/2006 TRU
dtd. 01/08/2006
ii) B1/6/2005 TRU dtd. 27/07/2005
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 79.01
iii) Cir no. 108/2/2009 dtd. 21/09/2009
iii) F No. VGN(30)80/TN/10/PUNE
dtd. 15/02/2011 |
|
24.01,
24.02,
24.03, |
|
25 |
CONSULTING
ENGINEER |
07/07/1997 |
65(105)(g) |
65(31) |
Consulting
Engineer |
Client |
i) 24/97-ST dtd 02/07/1997
iii) Cir No 177/5/2001 CX
dtd. 26/02/2002
iii) Cir. No 43/5/97 -TRU
dtd 02/07/1997
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 006.01 |
25.01,
25.02 |
|
|
26 |
CONVENTION |
16/07/2001 |
65(105)(zc) |
65(32) |
Any Person |
Any
Person |
ii) B 2/1/2001-TRU
dtd. 09/07/2001
ii) B2/8/2004-TRU
dtd. 10/09/2004 |
|
26.01 |
|
27 |
COSMETIC OR
PLASTIC
SURGERY |
9/1/2009 |
65(105)(zzzzk) |
|
Any Person |
Any
Person |
ii) B.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 |
ii) F. No.
341/43/96-TRU
dtd. 31/10/1996
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 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 |
Any
Person |
ii) F. No.
334/4/2006 TRU dtd. 28/02/2006 |
|
|
|
30 |
CREDIT RATING
AGENCY |
16/10/1998 |
65(105)(x) |
65(34) |
Credit
Rating
Agency |
Any
Person |
ii) B2/3/98 dtd.
07/10/1998 |
|
|
|
31 |
CUSTOM HOUSE
AGENT |
15/06/1997 |
65(105)(h) |
65(35) |
Licensed
Custom
House Agent |
Any
person |
ii) 43/1/1997-TRU
dtd. 06/06/1997
iii) Cir. No. 119/13/2009-ST
dtd. 21/12/2009 |
|
|
|
32 |
DESIGN SERVICE
OTHER THAN
INTERIOR
DECORATOR &
FASHION
DESIGNING |
6/1/2007 |
65(105) (zzzzd) |
65(36b) |
Any person |
Any
person |
ii) DOF No.
334/1/2007
dtd. 28/02/2007 |
|
|
|
33 |
DEVELOPMENT
AND SUPPLY OF
CONTENT |
6/1/2007 |
65(105) (zzzzb) |
65(36b) |
Any person |
Any
person |
ii) DOF No.
334/1/2007
dtd. 28/02/2007 |
33.01 |
|
|
34 |
DREDGING
SERVICES |
16/6/2005 |
65(105)(zzzb) |
65(36a) |
Any person |
Any
person |
ii) B1/6/2005 TRU
dtd. 27/07/2005 |
|
|
|
35 |
DRY CLEANING |
16/08/2002 |
65(105)(zt) |
65(37),
65(38) |
Dry Cleaner |
Any
Person |
ii) B II/1/2002- TRU dtd. 01/08/2002 |
35.01 |
|
|
36 |
ERECTION,
COMMISSIONING
& INSTALLATION
SERVICES |
01/07/2003
10/09/2004 |
65(105)(zzd) |
65(29),
65(39a) |
Commissioning
& Installation
Agency |
Any
Person |
ii) B2/8/2004-TRU
dtd. 10/09/2004 |
36.01 |
36.02 |
|
37 |
EVENT
MANAGEMENT |
16/08/2002 |
65(105)(zu) |
65(40),
65(41) |
Event
Manager |
Any
Person |
ii) B
II/1/2002-TRU
dtd. 01/08/2002
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 para 041.01 |
37.01, 37.02 |
37.03 |
|
38 |
EXECUTION OF
WORKS
CONTRACT |
06/01/2007 |
65(105) (zzzza) |
|
Any person |
Any
Person |
i) 41/2009-ST dtd. 23/10/2009
i) 29/2007-ST dtd. 22/05/2007
i) 32/2007-ST dtd. 22/05/2007
i) 23/2009-ST dtd. 07/07/2009
ii) DOF 334/13/2009-TRU
dtd. 06/07/2009
ii) B1/16/2007-TRU dtd. 22/05/2007
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 7/2008 dtd. 01/03/2008 097.01
iii) Cir 116/10/2009 dtd. 15/09/2009
iii) 128/10/2010-ST dtd. 24/08/2010
ii) DOF No. 334/3/2011-TRU
dtd. 25/02/2011 |
38.01,
38.02,
38.03, 38.04, 38.05, 38.06 |
|
|
39 |
FASHION
DESIGNING |
16/08/2002 |
65(105)(zv) |
65(43),
65(44) |
Fashion
Designer |
Any
Person |
ii) B
11/1/2002-TRU dtd. 01/08/2002 |
39.01 |
|
|
40 |
FOREIGN
EXCHANGE
BROKER (OTHER
THAN COVERED
UNDER BANKING
OR OTHER
FINANCIAL
SERVICES) |
7/1/2003 |
65(105) (zzk) |
65(46) |
Foreign
exchange
broker |
Any
Person |
ii) D.O. F. No.
334/1/2008-TRU
dtd. 29/02/2008 |
|
|
|
41 |
FORWARD
CONTRACT |
10/09/2004 |
65(105)(zzy) |
65(46a),
65(89a),
65(89b) |
Member of
recognised
or registered
association |
Any
person |
ii) B2/8/2004-TRU
dtd. 10/09/2004 |
|
|
|
42 |
FRANCHISE |
01/07/2003 |
65(105)(zze) |
65(47),
65(48) |
Franchisor |
Franchisee |
ii) B2/8/2004-TRU
dtd. 10/09/2004
ii) F. No. B1/6/2005-TRU
dtd. 27/07/2005 |
|
|
|
43 |
GENERAL
INSURANCE |
01/07/1994 |
65(105)(d) |
65(49),
65(58),
65(80) |
Person
carrying on
general
insurance
business |
Policy
Holder/Any
Person |
iii) Cir. No.
3/3/94
dtd. 28/07/1994 |
43.01 |
|
|
44 |
HEALTH
CLUB AND
FITNESS CENTRE |
16/08/2002 |
65(105)(zw) |
65(51),
65(52) |
Health Club
and Fitness
Centre |
Any
person |
ii) B
II/1/2002-TRU
dtd. 01/08/2002 |
44.01 |
|
|
45 |
HEALTH CARE
SERVICES |
From
01/07/2010
to
30/04/2011 |
65(105)(zzzzo) |
_ |
Hospital,
Nursing
Home, Multi
Disciplinary
Clinic |
Employee
of
Business
Entity,
Persons
covered
under
medical
insurance
scheme |
ii) DOF No. 334/1/2010 -TRU
dtd. 26/02/2010
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011
ii) DOF No. 334/3/2011-TRU
dtd. 25/04/2011 |
45.01 |
_ |
|
46 |
INFORMATION
TECHNOLOGY
SOFTWARE
SERVICE |
5/16/2008 |
65(105) (zzzze) |
|
Any Person |
Any
Person |
ii) DOF No.
334/1/2008-TRU
dtd. 29/02/2008
ii) DOF No. 334/13/2009-TRU
dtd. 06/07/2009
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010 |
|
46.01, 46.02 |
|
47 |
INSURANCE
AUXILIARY
SERVICES IN
RELATION TO : |
|
|
|
Actuary,
intermediary,
insurance
intermediary or
insurance
agent |
Policy
Holder
Any
Person,
insurer
or reinsurer |
ii) BII/1/2001-TRU
dtd. 09/07/2001 |
|
|
|
... General
Insurance
Business
… Life Insurance
Business |
16/07/2001 |
65(105)(zl) |
65(1),
65(54) |
|
|
ii) B II/1/2001-TRU
dtd. 09/07/2001 |
|
|
|
16/08/2002 |
65(105)(zy) |
65(55),
65(56) |
|
|
i) 8/2002-ST dtd. 01/08/2002
ii) B II/1/2002-TRU
dtd. 01/08/2002 |
|
|
|
48 |
INTELLECTUAL
PROPERTY RIGHT
(OTHER THAN
COPYRIGHT) |
10/09/2004 |
65(105)(zzr) |
65(55a),
65(55b) |
Holder of
intellectual
property right |
Any
person |
ii) B2/8/2004-TRU
dtd. 10/09/2004 |
48.01 |
48.02 |
|
49 |
INTERIOR
DECORATOR |
16/10/1998 |
65(105)(q) |
65(59) |
interior
decorator |
Any
Person* |
ii) B II/1/98-TRU
dtd.07/10/98 |
|
|
|
50 |
INTERNET CAFÉ |
01/07/2003 |
65(105)(zzf) |
65(57) |
internet café |
Any
person |
ii) F. No.
B3/7/2003-TRU
dtd. 20/06/2003 |
|
|
|
51 |
INTERNET TELE-
COMMUNICATION
(INTERNET
TELEPHONY
UP TO 15.5.2008) |
5/1/2006 |
65(105)(zzzu) |
65(56b),
65(57a) |
Any Person |
Any
Person |
ii) F. No.
334/4/2006-TRU
dtd. 28/02/2006
ii) DOF No. 334/1/2009-TRU
dtd. 29/09/2009 |
|
|
|
52 |
LEGAL
CONSULTANCY
SERVICES IN ANY
BRANCH OF
LAW :
i) BUSINESS
ENTITY TO
BUSINESS
ENTITY IN
RELATION
TO ADVISORY
ii) BUSINESS
ENTITY TO
ANY PERSON
IN RELATION
TO ADVISORY;
iii) BY ANY
PERSON TO
BUSINESS
ENTITY IN
RELATION TO
REPRESENTATION;
iv) BY AN
ARBITRAL
TRIBUNAL IN
RESPECT OF
ARBITRATION
TO BUSINESS
ENTITY |
01/09/2009 |
65(105(zzzzm) |
|
See Col. B |
See Col. B |
ii) D.O.F No. 334/13/2009-TRU
dtd. 06/07/2009
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011
ii) DOF No. 334/3/2011-TRU
dtd. 25/04/2011 |
|
|
|
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 |
i) 11/2004-ST dtd. 10/09/2004
ii) BII/1/2002-TRU dtd 1/8/2002
ii) DOF No. 334/3/2011-TRU
dated 28/02/2011
iii) 132/2/2011-ST dtd.18/01/2011 |
|
53.01 |
|
54 |
MAILING LIST
COMPILATION
AND MAILING |
16/06/2005 |
65(105)(zzzg) |
65(63a) |
Any person |
Any
person |
ii) B1/6/2005-TRU
dtd. 27/07/2005 |
|
|
|
55 |
MAINTENANCE
OF MEDICAL
RECORDS OF
THE EMPLOYEES
### |
07/01/2010 |
65(105)(zzzzp) |
___ |
Any Person |
Any
business
entity |
ii) DOF No.
334/1/2010-TRU
Dtd. 26/02/2010 |
___
|
___
|
|
56 |
MANAGEMENT,
MAINTENANCE
OR REPAIRS |
01/07/2003
|
65(105)(zzg) |
65(64) |
Any person |
Any
Person |
ii) F. No.
B1/6/2005-TRU
dtd. 27/07/2005
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 para 053.01
iii) Cir 59/8/2003-ST
dtd. 20/06/2003
iii) Cir. 110/4/2009-ST
dtd. 23/02/2009 |
56.01, 56.02 |
|
|
57 |
MANAGEMENT
OF INVESTEMENT
UNDER ULIP
SCHEME ### |
16/5/2008 |
65(105) (zzzzf) |
|
Insurer |
Policy
holder |
ii) DOF No.
334/1/2008-TRU
dtd. 29/02/2008
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010 |
|
57.01 |
|
58 |
MANAGEMENT
OR BUSINESS
CONSULTANT’S
(Prior to 01/06/2007
named as
Management
Consultant’s
Service) |
10/16/1998 |
65(105)(r) |
65(65) |
Management
or Business
Consultant |
Any
Person |
ii) B II/1/98 TRU
07/10/1998
ii) Cir. No. 177/2/2001-
dtd. 27/06/2001
iii) Cir No. 115/9/2009-ST
dtd. 31/07/2009 |
58.01 |
|
|
59 |
MANDAP
KEEPER |
01/07/1997 |
65(105)(m) |
65(66),
65(67) |
Mandap
Keeper |
Any
Person* |
ii) 47/19/97 dtd.
26/06/1997
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 |
59.01 |
59.02 |
|
60 |
MANPOWER
RECRUITMENT
AND SUPPLY
AGENCY |
07/07/1997
|
65(105)(k) |
65(68) |
Manpower
Recruitment
or Supply
Agency |
Any
Person |
i) 43/5/97-ST dtd. 02/02/1997
ii) F. No. B1/6/2005-TRU
dtd. 27/07/2005
iii) Cir. No. 96/6/2007 dtd. 23/08/2007
para 010.01 & 010.02 |
60.01 |
|
|
61 |
MARKET
RESEARCH
AGENCY |
16/10/1998 |
65(105)(y) |
65(69) |
Market
Research
Agency |
Any
Person |
ii) B 11/1/98-TRU
dtd. 07/10/98 |
|
|
|
62 |
MINING OF
MINERAL,
OIL OR GAS |
6/1/2007 |
65(105) (zzzy) |
|
Any person |
Any person |
ii) 334/1/2007-TRU dtd.
28/02/2007 |
|
|
|
63 |
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 |
ii) B II/1/2001-TRU dtd. 09/07/2001 |
63.01,
63.02 |
|
|
64 |
OPINION POLL |
10/09/2004 |
65(105)(zzs) |
65(75a),
65(75b) |
Opinion
Poll Agency |
Any
Person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
|
|
|
65 |
OUTDOOR
CATERER |
10/09/2004 |
65(105)(zzt) |
65(76a) |
Outdoor
caterer |
Any
person* |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
65.01,
65.02 |
65.03 |
|
66 |
PACKAGING
ACTIVITY |
16/06/2005 |
65(105) (zzzf) |
65(76b) |
Any person |
Any
person |
ii) B1/6/2005 TRU
dtd. 27/07/2005 |
66.01 |
|
|
67 |
PANDAL OR
SHAMIANA
CONTRACTOR |
10/09/2004 |
65(105)(zzw) |
65(77a),
65(77b) |
Pandal or
Shamiana
contractor |
Any
Person* |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
67.01 |
67.02 |
|
68 |
PERMITTING
COMMERCIAL
USE OR
EXPLOITATION
OF ANY
EVENT |
7/1/2010 |
65(105)(zzzzr) |
___ |
Any Person |
Any
Person |
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
___
|
___ |
|
69 |
PHOTOGRAPHY |
16/07/2001 |
65(105)(zb) |
65(78),
65(79) |
Photography
Studio or
Agency |
Any
Person |
ii) B II/1/2001-TRU
dtd. 09/07/2001
ii) F. No. 233/2/2003-CX.4
dtd. 03/03/2006 |
69.01 |
|
|
70 |
PORT
(Other than
Major Ports) |
10/09/2004 |
65(105)(zzl) |
65(76),
65(82) |
Any
Person |
Any
Person |
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010 |
|
70.01 |
|
71 |
PORT
(Major Ports) |
10/09/2004 |
65(105)(zn) |
65(81),
65(82) |
Any
Person |
Any
Person |
ii) B II/1/2001-TRU
dtd. 09/07/2001
ii) DOF No. 334/1/2010-TRU
Dtd. 26/02/2010
iii) Cir No. 67/16/2003- ST
dtd. 10/11/2003
iii) Cir. No. 96/6/2007
dtd. 23/08/2007
(para 035.02) |
|
71.01 |
|
72 |
PRACTISING
CHARTERED
ACCOUNTANT |
16/10/1998 |
65(105)(s) |
65(83) |
Practising
CA |
Any
Person |
ii) B II/1/98-TRU
dtd. 07/10/1998 |
72.01 |
|
|
73 |
PRACTISING
COMPANY
SECRETARY |
16/10/1998 |
65(105)(u) |
65(85) |
Practising
CS |
Any
Person |
ii) B II/1/98-TRU
dtd. 07/10/1998 |
73.01 |
|
|
74 |
PRACTISING
COST
ACCOUNTANT |
16/10/1998 |
65(105)(t) |
65(84) |
Practising
CWA |
Any
Person |
ii) B II/1/98-TRU
dtd. 07/10/1998 |
74.01 |
|
|
75 |
PROGRAMME
PRODUCER |
10/09/2004 |
65(105)(zzu) |
65(86a),
65(86b) |
Programme
Producer |
Any
Person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
75.01 |
|
|
76 |
PROMOTING,
MARKETING
OR
ORGANISING
OF GAME OF
CHANCE
INCLUDING
LOTTERY |
7/1/2010 |
65(105)(zzzzn) |
___ |
Any Person |
Any
Person |
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
76.01
|
____
|
|
77 |
PROMOTION
OF A BRAND
OF GOODS,
SERVICES,
EVENT,
ENDORSEMENT
OF NAME |
7/1/2010 |
65(105)(zzzzq) |
___ |
Any Person |
Any
Person |
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
____ |
____
|
|
78 |
PUBLIC
RELATIONS
MANAGEMENT |
5/1/2006 |
65(105)(zzzs) |
65(86c) |
Any Person |
Any
Person |
ii) F. No. 334/4/2006 TRU
dtd. 28/02/2006 |
|
|
|
79 |
RAIL TRAVEL
AGENT |
16/08/2002 |
65(105)(zz) |
65(87) |
Rail Travel
Agent |
Any
Person |
ii) B II/1/2002-TRU
dtd. 01/08/2002 |
|
|
|
80 |
REAL ESTATE
AGENT |
16/10/1998 |
65(105)(v) |
65(88),
65(89) |
Real Estate
Agent |
Any
Person |
ii) B II/1/98-TRU
dtd. 07/10/1998 |
|
|
|
81 |
RECOVERY
AGENT |
5/1/2006 |
65(105)(zzzl) |
|
Any
Person |
Banking
Company,
FI, NBFC,
Body
Corporate
or a Firm |
ii) F. No. 334/4/2006 TRU
dtd. 28/02/2006 |
|
|
|
82 |
REGISTRAR
TO AN ISSUE |
5/1/2006 |
65(105)(zzzi) |
65(89c) |
Registrar
to an Issue |
Any
Person |
ii) F. No. 334/4/2006 TRU
dtd. 28/02/2006 |
|
|
|
83 |
RENT-A-CAB
SCHEME
OPERATOR |
01/04/2000 |
65(105)(o) |
65(20),
65(70),
65(71),
65(91) |
Rent-a-Cab
Scheme
Operator |
Any
Person |
i) 1/2000-ST dtd. 27/04/2000
ii) DOF No. 334/1/2007-TRU
dtd. 28/02/2007 |
|
83.01,
83.02 |
|
84 |
RENTING
OF IMMOVABLE
PROPERTY IN
FURTHERANCE
OF BUSINESS OR
COMMERCE |
6/1/2007 |
65(105) (zzzz) |
65(90a) |
Any person |
Any
person |
ii) DOF No. 334/1/2007-TRU
dtd. 28/2/2007
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010
ii) F. No. 336/10/2009-TRU
dtd. 15/07/2009
ii) F No. 276/282/2010-CX.8A
dtd. 24/02/2011 |
84.01 |
84.02,
84.03 |
|
85 |
RESTAURANT
HAVING AIR-
CONDITIONING
FACILITY,
WHOLE OR
IN PART AND
LICENCE TO
SERVE
ALCOHOLIC
BEVERAGES |
5/1/2011 |
65(105)(zzzzv) |
|
Restaurant |
Any
Person |
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011
ii) DOF No. 334/3/2011-TRU
dtd. 25/04/2011 |
|
85.01 |
|
86 |
SALE OF
SPACE OR
TIME FOR
ADVERTISEMENT
OTHER THAN
PRINT MEDIA |
05/01/2006
01/06/2007 |
65(105)(zzzm) |
|
Any Person |
Any
Person |
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006
ii) DOF 334/1/2007-TRU
dtd. 28/02/2007 |
|
|
|
87 |
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 |
ii) B II/1/2001
dtd. 09/07/2001 |
87.01,
87.02 |
|
|
88 |
SECURITY
AGENCY |
16/10/1998 |
65(105)(w) |
65(94) |
Security
Agency |
Any
Person |
ii) BII/1/98-TRU
dtd. 07/10/98 |
88.01 |
|
|
89 |
SERVICES
IN RELATION
TO COPYRIGHT
(OTHER THAN
COVERED
UNDER IPR) |
7/1/2010 |
65(105)(zzzzt) |
____ |
Any Person |
Any
Person |
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
|
|
|
90 |
SERVICES
PROVIDED BY
ELECTRICITY
EXCHANGES |
7/1/2010 |
65(105)(zzzzs) |
___ |
Electricity
Exchange |
Any
Person |
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
___ |
___ |
|
91 |
SHARE
TRANSFER
AGENT |
5/1/2006 |
65(105)(zzzj) |
65(95a) |
Share
Transfer
Agent |
Any
Person |
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006 |
|
|
|
92 |
SHIP
MANAGEMENT |
05/01/2006 |
65(105)(zzzt) |
65(96a) |
Any Person |
Any
Person |
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006 |
|
|
|
93 |
SHORT-TERM
ACCOMMODATION
PROVIDED BY
HOTELS, ETC. |
5/1/2011 |
65(105)(zzzzw) |
|
Hotel, Inn,
Guest House,
Club, Campsite
etc. |
Any
Person |
ii) DOF No. 334/3/2011-TRU
dtd. 28/02/2011
ii) DOF No. 334/3/2011-TRU
dtd. 25/04/2011
ii) 139/8/2011-TRU dtd. 10/05/2011 |
93.01 |
93.02 |
|
94 |
SITE
FORMATION
AND
CLEARANCE,
EXCAVATION
AND EARTH
MOVING AND
DEMOLITION
SERVICE |
6/16/2005 |
65(105) (zzza) |
65(97a) |
Any person |
Any
person |
ii) B1/6/2005-TRU
dtd. 27/07/2005 |
94.01 |
|
|
95 |
SOUND
RECORDING |
16/07/2001 |
65(105)(zj) |
65(98),
65(99) |
Sound
Recording
Studio or
Agency |
Any
Person |
ii) B II/1/2001-TRU
dtd. 09/07/2001
ii) F. No. B1/6/2005-ST
dtd. 27/07/2005 |
95.01 |
|
|
96 |
SPECIAL
SERVICES
PROVIDED BY
BUILDER OR
ANY OTHER
PERSON
AUTHORISED
BY SUCH
BUILDER TO
A BUYER |
7/1/2010 |
65(105)(zzzzu) |
___ |
Builder/
Authorised
Person |
Buyer |
ii) DOF No. 334/1/2010-TRU
ctd. 26/02/2010 |
___
|
___
|
|
97 |
SPONSORSHIP |
5/1/2006 |
65(105)(zzzn) |
65(99a) |
Any Person |
Any Person |
i) 17/2006-ST dtd. 25/04/2006
i) 3/2007-ST dtd. 01/03/2007
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006
ii) DOF No. 334/1/2007-TRU
dtd. 28/02/2007
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010 |
|
97.01 |
|
98 |
STEAMER
AGENT |
15/06/1997 |
65(105)(i) |
65(96),
65(97),
65(100) |
Steamer
Agent |
Shipping
Line |
ii) TN 39-CE(ST-39 dtd. 11/06/1997) |
|
|
|
99 |
(a) STOCK
BROKER
[(b) SUB-BROKER
UPTO 31/8/2008] |
01/07/1994
|
65(105)(a) |
65(90),
65(93),
65(101) |
Registered
Stock
Broker |
Any
Person |
ii) BII/8/2004-TRU dtd. 10/09/2004
ii) F. No. 187/107/2010-CX.4
dtd. 17/09/2010 |
|
|
|
100 |
STOCK
EXCHANGE |
16/05/2008 |
65(105) (zzzzg) |
|
by a
recognised
stock
exchange |
Any
Person |
ii) 137/57/2006-CX.4
dtd. 18/5/2007
ii) DOF No. 334/1/2008-TRU
dtd. 29/02/2008 |
|
|
|
101 |
STORAGE
AND
WAREHOUSING |
16/08/2002 |
65(105)(zza) |
65(102) |
Storage
and
Warehouse
Keeper |
Any
Person |
ii) B II/1/2002-TRU
dtd. 01/08/2002
iii) Cir. No. 60/9/2003 ST
dtd. 10/07/2003
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 para 47.01 |
101.01 |
|
|
102 |
SUPPLY OF T
TANGIBLE
GOODS FOR
USE |
16/05/2008 |
65(105) (zzzzj) |
|
Any Person |
Any
Person |
ii) DOF No. 334/1/2008
dtd. 29/02/2008 |
102.02 |
|
|
103 |
SURVEY AND
EXPLORATION
OF MINERAL |
10/09/2004 |
65(105)(zzv) |
65(104a) |
Any Person |
Any
Person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
|
|
|
104 |
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 |
ii) B1/6/2005-TRU
dtd. 27/07/2005 |
|
|
|
105 |
TECHNICAL
INSPECTION &
CERTIFICATION |
01/07/2003 |
65(105)(zzi) |
65(108),
65(109) |
Technical
inspection
and
certification
agency |
Any
Person |
iii) Cir No. 59/8/2003
dtd. 20/06/2003 |
|
|
|
106 |
TECHNICAL
TESTING &
ANALYSIS |
01/07/2003 |
65(105)(zzh) |
65 (106),
65(107) |
Technical
testing and
analysis
agency |
Any
Person |
iii) Cir. No. 59/8/2003
dtd. 20/06/2003 |
106.01,
106.02,
106.03 |
|
|
107 |
TELE-
COMMUNICATION |
6/1/2007 |
65(109) (zzzx) |
65(109a) |
Telegraph
authority |
Any
person |
i) 27/2007-ST dtd. 22/05/2007
i) 28/2007-ST dtd. 22/05/2007
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 |
107.01,
107.02 |
|
|
108 |
TRANSPORT
OF COASTAL
GOODS
THROUGH
INLANDWATERS |
9/1/2009 |
65(105(zzzzl) |
|
Any Person |
Any
Person |
i) 30/2009 ST dtd. 31/08/2009
ii) D.O.F No. 334/13/2009-TRU
dtd. 06/07/2009 |
108.01, 108.02 |
108.03 |
|
109 |
TRANSPORT OF
GOODS BY AIR |
10/09/2004 |
65(105)(zzn) |
65(3a),
65(3b) |
Aircraft
Operator |
Any
person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
109.01, 109.02, 109.03 |
|
|
110 |
TRANSPORT
OF GOODS
BY PIPELINE
OR OTHER
CONDUIT |
16/06/2005 |
65(105)(zzz) |
|
Any person |
Any
person |
ii) B1/6/2005-TRU
dtd. 27/07/2005 |
|
|
|
111 |
TRANSPORT
OF GOODS
BY ROAD |
1/1/2005 |
65(105)(zzp) |
65(50a) &
(50b) |
Goods
Transport
Agency |
Any
Person |
i) 1/2009-ST dtd. 05/01//2009
i) 32-ST to 36/2004-ST
dtd. 03/12/2004
ii) 341/18/2004-TRU
dtd. 17/12/2004
ii) 37B Order No. 5/1/2007-ST
F.No.166/14/2006-CX.4
dtd. 12/03/2007
iii) Cir No. 104/07/2008-ST
dtd. 06/08/2008 |
111.01,
111.02,
111.03,
111.04 |
111.05 |
|
112 |
(a) TRANSPORT
OF GOODS IN
CONTAINER
BY RAIL BY
ANY PERSON
OTHER THAN
GOVERNMENT
RAILWAY
(b) TRANSPORT
OF GOODS
BY RAIL |
01/05/2006 |
65(105)(zzzp) |
|
Any
Person |
Any
Person |
i) 20/2010-ST
dtd. 30/12/2010
i) 21/2010-ST dtd. 30/3/2010
i) 34/2009 ST dtd. 01/09/2009
ii) F. No. 334/4/2006-TRU
dtd. 28/02/2006
ii) DOF No. 8/2010-TRU
dtd. 26/02/2010
ii) DOF No. 9/2010-TRU
dtd. 26/02/2010 |
112.01, 112.02,
112.03 |
112.04 |
|
113 |
TRANSPORT
OF
PASSENGERS
BY AIR |
5/1/2006 |
65(105)(zzzo) |
65(56a),
65(35a),
65(77c) |
An Aircraft
Operator |
Any
Passenger |
ii) F. No. 334/4/2006-TRU
dtd. 28/2/2006
ii) DOF No. 334/1/2010-TRU
dtd. 26/02/2010
ii) F. No. 341/52/2006
dtd. 17/10/2006
iii) Cir. No. 96/6/2007
dtd. 23/08/2007 |
113.01 |
113.02 |
|
114 |
TRANSPORT
OF PERSONS
BY CRUISE SHIP |
5/1/2006 |
65(105)(zzzv) |
|
Any Person |
Any
Person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
|
|
|
115 |
TRAVEL
AGENTS
(OTHER THAN
AIR & RAIL) |
10/09/2004 |
65(105)(zzx) |
65(115a) |
Travel Agent |
Any
Person |
ii) BII/8/2004-TRU
dtd. 10/09/2004 |
|
|
|
116 |
TOUR
OPERATOR |
4/1/2000 |
65(105)(n) |
65(113),
65(115) |
Tour
Operator |
Any
Person |
i) 1/2000 dtd. 27/04/2000
ii) BII/8/2004-TRU
dtd. 10/09/2004
iii) Cir No. 117/11/2009-ST
dtd. 30/10/2009 |
116.01,
116.02 |
116.03,
116.04,
116.05 |
|
117 |
UNDERWRITER |
16/10/1998 |
65(105)(z) |
65(116),
65(117) |
Underwriter |
Any
Person |
ii) B II/1/98 TRU
dtd. 07/10/1998 |
|
|
|
118 |
VIDEO
PRODUCTION
AGENCY |
16/07/2001 |
65(105)(zi) |
65(119),
65(120) |
Video
Production
Agency |
Any
Person |
ii) BII/1/2001 TRU
dtd. 09/07/2001 |
118.01,
118.02 |
|
### Exemption
is granted to any advance consideration received prior to 01/07/2010 for the
taxable service of new services and changes in existing services effected by
Finance Act, 2010 (except in case of Commercial Coaching and Training
Service and Renting of Immovable Property Service) - Notification No.
36/2010 - ST, dtd. 28/06/2010 .
Table 2 :— Specific Exemptions Concerning Taxable
Services Listed above in Table-1
Various taxable services are exempted
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. 22/97-ST dtd. 26/06/1997
|
|
7.01
|
Exclusion to auction by
government means only government property being auctioned by any person
acting as auctioneer. |
Explanation inserted by The Finance Act, 2010 effective from 01/07/2010 |
|
8.01
|
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
|
In case of EMIs, principal amount |
F No. B 11/1/2001-TRU dtd. 09/07/2001 |
|
9.03
|
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
|
|
9.04
|
All such interest and interest in the nature of ‘interest on loans’ |
Notification No. 29/2004 dtd. 22/09/2004
|
|
9.05
|
Financial leasing services, 90% of difference between instalment paid
towards repayment of lease amount and the principal amount in such
instalment, i.e. amount representing as interest |
Notification No. 4/2006 dtd. 01/03/2006 |
|
9.06
|
Any taxble 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 |
|
9.07
|
Banking & Other Financial services provided by Department of Post. |
Circular No. 96/6/2007 dtd. 23/08/2007 |
|
9.08
|
Inter-bank transaction of purchase and sale of foreign currency i) by a
scheduled bank to a scheduled bank from 7.7.2009 ii) to any bank including
a bank located outside India or money changer by any other bank or money
changer from 01/04/2011. |
Notification No. 19/2009-ST dtd. 07/07/2009 & further amended by
Notification No. 27/2011-ST dtd. 31/03/2011 |
|
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 |
|
12.07
|
Service provided by any person to any other person during the course of
manufacture or procesing of alcholic beverages for a value of inputs
(excluding capital goods) used for providing such service, subject to
conditions |
Notification No. 39/2009-ST dtd. 23/09/2009 & 43/2009-ST dtd. 02/12/2009 |
|
12.08
|
Service provided by any person to any other person in relation to one or
more of specified process during the course of manufacture of cycle or
sewing machines, subject to condition |
Notification No. 42/2009-ST dtd. 12/11/2009 |
|
12.09
|
Service provided by any person to a client in relation to manufacture of
pharmaceutical products, medicines, perfumery, cosmetics or toilet
preparations containing alchohol, which are charges to excise duty under
Medicinal and Toilet Preparations (Excise Duties) Act, 1955 |
Notification No. 32/2009-ST dtd. 01/09/2009 |
|
12.1
|
Service provided by a sub broker to a stock broker as defined in cl 101 of
Fin. Act, 1994, in relation to sale or purchase of securities listed on a
registered stock exchange |
Notification No. 31/2009-ST dtd. 01/09/2009 |
|
12.11 & 58.02
|
Commission paid to Managing Director or whole time or independent Director
under Business Auxilary Service and under Management Consultants service
unless such directors provide advice or consultancy to the company for
which they are compensated seperately |
Circular No. 115/9/2009 dtd. 31/07/2009 |
|
12.12, 14.01, 16.03, 18.01,
60.01,
66.01,
101.01,
102.02
|
Specified services provided by any person to Goods Transport Agency for
use by such Goods Transport Agency to provide any service refered to in cl.
(zzp) to a customer in relation to transport of goods by road.
|
Notification No. 1/2009 dtd. 05/01/2009 |
|
13.1
|
Holding of Business Exhibition outside India |
Notification No. 5/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011 |
|
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, (other than
provided in port from —-…………...) |
i) 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 |
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. 3,000/- per month |
Notification No. 8/2007 dtd. 01.3.2007 |
|
20.03
|
Certain notified Export Promotion Councils from 07/07/2009 to 31/03/2010 |
Notification No. 16/2009-ST dtd. 07/07/2009, Notification No. 35/2009-ST
dtd. 03/09/2009 |
|
20.04
|
Membership Fees for the period 16/06/2005 to 31/03/2008 received by an
Association or Chamber representing Industry or Commerce & refund in
certain circumstance
|
Insertion of Sec. 96J by FA, 2011 effective from 01/05/2011 |
|
21.01
|
Vocational and recreational training institutes exempt from 01/07/2003 to
30/06/2004 and from 10/09/2004 onwards. In case of vocational training,
the exemption is available only to such institutes or centres affiliated
to the National Council for Vocational Training notified under the
Apprentices Act, 1961 |
Notification No. 24/2004 as amended by 19/2005 dtd.
07/06/2005 & 3/2010 dtd 27.02.2010, Circular No. 107/01/2009-ST dtd.
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. 20/06/2003
|
|
21.03
|
Sale of priced standard text book exempt under commercial coaching |
59/8/2003-TRU dtd. 20/06/2003
|
|
21.04
|
Commercial training and coaching provided by computer training institute
exempt from 01/07/2003 to 30/06/2004 and from 10/09/2004 to 15/06/2005
|
Notification No. 24/2004-ST dtd. 10/09/2004 as amended by Notification No.
19/2005-ST dtd. 07/06/2005 |
|
21.05
|
Exemption to i) pre school, coaching and training ii) any coaching or
training leading to grant of a certificate or diploma or degree or any
other educational qualification recognized by any law for the time being
in force when provided by any commercial, coaching or training centre
|
Notification No. 33/2011-ST dtd. 25.04.2011 w.e.f. 01/05/2011
|
|
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 & 38.03 |
Under Commercial or Industrial Construction & Execution of Works Contract
Service, to port or other port, however exemption in relation to services
of completion and finishing, repair, alteration, renovation, restoration,
maintenance or repairs applicable up to 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. |
|
25.01
|
From service tax payable by a Consulting Engineer, upto the amount of R &
D Cess paid in relation to transfer of technology
|
Notification No. 18/2002-ST dtd. 16/12/2002
|
|
25.02
|
Certification in respect of immovable property |
Order u/s. 37B No. 1/1/2002 dtd. 26/02/2003
|
|
33.01, 75.01
|
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 flim 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 |
|
35.01
|
Wet cleaning/washing, dyeing and darning, if charged separately |
F. No. B II/1/2002-TRU dtd. 01/08/2002
|
|
36.01
|
Mechanized foodgrain handling systems, equipment for setting up or
substantial expansion of cold storage & machinery or equipment for initial
setting up or substantial expansion of processing units for agricultural
apiary, horticultural, dairy, poultry, aquitatic, marine & meat products |
Notification No.12/2010-ST dated 27/02/2010
|
|
37.01
|
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 |
Marriage function not covered up to 31/05/2007 |
Definition amended by the Finance Act, 2007 w.e.f. 01/06/2007 |
|
38.01
|
Works Contract in relation to canals, other than those primarily used for
the purpose of commerce or industry |
Notification No. 41/2009-ST dtd 23/10/2009 |
|
38.02
|
Construction of canals for Govt. projects under Commercial or Indusrtial &
Construction and Construction of dams, buildings or infrastructure through
EPC 21.09 mode under Works Contract Service
|
Cir no 116/10/2009-ST dtd. 15/09/2009 |
|
38.04
|
Construction, Completion & Finishing in respect of new residential complex
or part thereof under Jawaharlal Nehru National Urban Renewal Mission &
Rajiv Aawas Yojna
|
Notification No. 6/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011 |
|
38.05
|
Works Contract Service classified as Airport Service and provided within
an Airport
|
Notification No. 10/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011 |
|
38.06
|
Works Contract Service classified as Port or Other Port Service for
construction, repair, alteration, renovation of wharves, quays, docks,
stages, jetties, piers & railways |
Notification No. 11/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011 |
|
39.01
|
Stitching charges for garments and making charges for jewellers, if
charged separately in the bill |
F. No. B 11/1/2002-TRU dtd. 01/08/2002 |
|
43.01
|
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 as amended by 5/2010 dtd. 27.2.2010, Notification No.
3/2000 dtd. 06/07/2000, Notification No. 4/2000 dtd 31/07/2000,
Notification No. 16/2003 dtd.11/07/2003, Notification No. 31/2006 dtd.
11/12/2006, Notification No. 58/2010 dtd. 21/12/2010, Notification No.
7/2011 dtd. 01/03/2011
|
|
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
|
|
45.01
|
Entire health service exempted
|
Notification No. 30/2011-ST dtd. 25/04/2011 w.e.f. 01/05/2011 |
|
48.01
|
(a) IPR not covered by Indian law
(b) permanent transfer of IPR |
BII/8/2004-TRU dtd. 10/09/2004
|
|
56.01
|
Management maintenance or repairs of road. |
Notification No. 24/2009-ST dtd. 27/07/2009 |
|
56.02
|
Management, Maintenance or Repairs of bridges, tunnels, dams, airports,
railways and transport terminals |
Notification No. 54/2010-ST dtd. 21.12.2010 |
|
58.01
|
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 |
|
59.01
|
Religious places |
Notification No.14/2003 dtd. 20/06/2003
|
|
63.01
|
E-commerce transactions |
F.No. B II/1/2000-TRU dtd. 09/07/2001
|
|
12.04 & 63.02 |
Services provided by news agency which has been solely set up for
collection & distribution of news & specified u/s 10(22B) of the
Income-tax Act who do not distribute its income in any manner to the
members |
Notification No. 13/2010-ST dtd. 27/02/2010 |
|
65.01
|
Service provided in railway train, academic institution or medical
establishment exempt up to 28/02/2006 |
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)
|
|
65.02
|
Provided by a non-government organization registered under any Central or
State Act, under the Centrally Assisted Mid-day Meal Scheme |
Notification No. 47/2010-ST dtd. 03/09/2010 |
|
67.01
|
Services provided for pure religious ceremonies or congregation |
B2/8/2004-TRU dtd. 10/09/2004
|
|
69.01
|
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. 09/07/2001 as amended by 13/2001-ST dtd.
27/12/2001 rescinded by Notification No. 20/2005 dtd. 07/06/2005
|
|
72.01, 73.01, 74.01
|
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 13/07/2006 to
30/04/2011. 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, rescinded by Notification No.
32/ 2011-ST dtd. 25/04/2011.
|
|
76.01
|
Persons other than the distributors or selling agents appointed or
authorized by the Lottery Organizing State in relation to marketing of
lottery, if the Optional Composition Scheme under Rule 6(7C) is availed by
such distributor or selling agent in respect of such lottery during the
financial year |
Notification No. 50/2010-ST dtd. 08/10/2010 |
|
84.01
|
Property Tax levied and collected by local bodies
|
Notification No. 24/2007-ST dtd. 22/05/2007 w.e.f. 01/06/2007 28/2007-ST
dtd. 22/05/2007
|
|
87.01
|
Services rendered by doctors, medical colleges, nursing homes, hospitals,
diagnostic & pathological labs |
F. No. B II/1/2001 dtd. 09/07/2001
|
|
87.02
|
Mere testing service which is not integral part of consultancy |
F. No. B II/1/2001 dtd. 09/07/2001
|
|
88.01
|
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
|
|
93.01
|
When the declared tariff for providing such accommodation is less than
‘1,000/- per day
|
NotificationNo. 31/1/2011-ST dtd. 25/04/2011 w.e.f. 01/05/2011 |
|
94.01
|
Construction of roads, airports, railways, transport terminals, bridges,
tunnels, dams, ports or other ports |
Notification No. 17/2005 ST dtd. 07/06/2005 |
|
95.01
|
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 dtd. 09/07/2001
|
|
106.01
|
By Government on State or District Laboratory in relation to testing
analysis of water quality |
Notification No. 6/2006-ST dtd. 01/03/2006 |
|
106.02
|
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 |
|
106.03
|
Technical testing & analysis or technical inspection or certification
services in relation to seeds provided by Central/State Seed Testing
Laboratory or Central/State Seed Certification Agency notified under Seeds
Act, 1966 to any person. |
Notification No. 10/2010-ST dtd. 27/02/2010 |
|
107.01
|
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. 30/06/1994
|
|
107.02
|
Surcharge on delayed payments on telephone bills |
Circular No. 96/6/2007 dtd. 23/08/2007 |
|
108.01
|
Exemption to specified goods |
Notification No. 30/2009-ST dtd. 31/08/2009
|
|
108.02
|
To a person located in India in relation to transport of goods from a
place outside India to a final destination outside India |
Notification No. 8/2011-ST dtd 01/03/2011 w.e.f. 01/03/2011
|
|
109.01
|
Air transport of export cargo from 17/09/2004 to 14/03/2005 and
reintroduced from 15/7/2005 |
Notification No. 28/2004 dtd. 17/09/2004 r.w. 10/2005 dtd.
03/03/2005 and 29/2005-ST dtd. 15/07/2005 |
|
109.02
|
To a person located in India in relation to transport of goods from a
place outside India to a final destination outside India |
Notification No. 8/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011
|
|
109.03
|
Value of air freight determined u/s. 14 of Customs Act for the purpose of
charging custom duty |
Notification No. 9/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011
|
|
111.01
|
Transport of fruits, vegetables, eggs or milk in a road carriage & from
27/2/2010 transportation of food grains or pulses by road |
Notification No. 33/2004 dtd. 03/12/2004 & Notification No. 4/2010-ST dtd.
27/02/2010 |
|
111.02
|
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 dtd. 03/12/2004 |
|
111.03
|
Clearing & Forwrding 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 dtd. 05/01/2009 extended from
01/01/2005 by the Finance Act (No. 2, 2009). Previously exemption was only
in relation to supply of Tangible Goods Service from 26.06.2008
(Notification No. 29/2008-ST) |
|
111.04
|
To a person located in India in relation to transport of goods from a
place outside India to a final destination outside India |
Notification No. 8/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011
|
|
112.01
|
Exemption to specified goods |
Notification No. 8/2010-ST dtd. 27/02/2010, extended by Notification No.
34/2010-ST dtd. 22/06/2010 up to 31/12/2010 & further extended by
Notificaton No. 56/2010-ST dtd. 21/12/2010 upto 31/03/2011. |
|
112.02
|
In case of government railway, effective date extended to 01/07/2011 and
consequential amendments for exemptions to specified goods and abatement
of 70%
|
i) Notification No. 32/2010-ST to 35/2010-ST, all dtd 22/06/2010, extended
by Notification No. 7/2010-ST to 9/2010-ST, all dtd 22/06/2010, further
extended by Notification No. 55/2010-ST to 57/2010-ST, all dtd 21/12/2010
and further extended by Notification No. 20/2011-ST to 22/2011-ST, all dtd.
30/03/2011
|
|
112.03 |
To a person located in India in relation to transport of goods from a
place outside India to a final destination outside India |
Notification No. 8/2011-ST dtd 01/03/2011 w.e.f. 01/03/2011
|
|
113.01
|
Taxes charged by any Government on air passengers provided such taxes
shown separately on ticket or the invoice. |
Notification No. 15/2010-ST dtd. 27/02/2010
|
|
116.01
|
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 dtd. 07/07/2009 |
|
116.02
|
Services provided in respect of tour undertaken for carrying out Haj and
Umrah Pilgrimage in Saudi Arabia by Indian pilgrims subject to
satisfaction of conditions of Export of Service Rules |
Cir. 117/11/2009-ST dtd. 30/10/2009 |
|
118.01
|
Individual professional videographer up to 15/06/2005 |
Notification No. 7/2001-ST dtd. 09/07/2001 rescinded by Notification No.
20/2005
|
|
118.02 |
Reproduction of original master
|
F. No. B II/1/2001 dtd. 09/07/2001
|
|
|
General Exemptions : |
|
|
ii)
|
Statutory function by sovereign / public authorities
|
Cir. No. 96/6/2007 Dtd. 23/08/2007 |
|
iii)
|
Any taxable service provided by any person to other person for
transmission & distribution of electricity up to 21/07/2010. |
Notification No. 45/2010-ST dtd. 28/07/2010 |
TAble 3 :- Notes/ Abatements/ Options With Reference To
Table-1
|
Ref. to Table 1 |
Particulars |
REF. TO NOTIFICATIONS/ CIRCULARS/TRADE
NOTICES/INSTRUCTIONS/GOI LETTER |
|
2.01, 70.01, 71.01
|
Any service provided by any person
within the port, other port or airport or civil enclave to be regarded as
port, other port or airport service respectively w.e.f. 01/07/2010 |
Change in definition
by The Finance Act, 2010 |
|
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 |
|
8.02 |
Repair, reconditioning,
restoration or decoration or any other similar service in relation to any motor
vehicle other than 3 wheeler scooter autorickshaw & motor vehicle meants for
goods carriage covered from 01/05/2011. |
Change in definition by The
Finance Act, 2011 |
|
9.09 |
30% abatement, subject to conditions for
Service provided in relation to chit, |
Notification No. 27/2008-ST
dtd. 27/05/2008 |
|
12.04 |
Exemption 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 15.5.08 |
By substitution of
Explanation in Clause (b) of S. 65(19) by the Finance Act, 2006, (operative up
to 15/05/08) |
|
12.06 |
Any service provided in relation to
promotion of marketing of game of chance, organised, conducted or promoted by
the client in whatever form or by whatever name called, whether or not conducted
online, including lottery, lotto, bingo covered up to ………….. |
Explanation omitted by The Finance Act, 2010. |
|
14.02 |
Scope expanded to cover operational or admnistrative
assistance in any manner. |
Change in definition by Finance Act, 2011 effective from
01/05/2011 |
|
20.05 |
Scope expanded to cover
non-members also. |
Change in definition by
Finance Act, 2011 effective from 01/05/2011 |
|
21.06 |
“Commercial Training or Coaching Centre”
means any centre or institute, by whatever name called, where training or
coaching is imparted for consideration,
whether or not such centre or institute is registered as a trust or a society or
similar other organisations under any law for the time being in force and
regardless to the fact that the activity is being carried out with or without
profit motive. |
Explanation inserted by The Finance Act, 2010 in sub-clause
(zzc) effective from 01/07/2003 |
|
21.07 |
Scope expanded to cover service any
unrecognized course conducted by an institute or establishment recognized by law
for the time being in force. |
Change in definition by Finance Act, 2011 w.e.f.
01/05/2011 |
|
22.07,
24.01
&
36.02 |
67% of gross amount except in case of Completion &
Finishing Service, subject to conditions * |
Notification No. 1/2006 dtd. 01/03/2006 |
|
22.08
&
24.02 |
Deeming provision is inserted by way of an
explanation to levy service tax on construction of a new building or a
residential complex which is intended for sale, wholly or partly, wherein any
sum is received by a builder or a person authorised by him from or on behalf of
the prospective buyer before grant of Completion Certificate by a competent
authority |
Explanation inserted by The Finance Act, 2010
effective from 01/07/2010 |
|
22.09
&
24.03 |
75% of gross amount including value of
goods or material supplied/provided/used by service provider and also where cost
of land has not been recovered separately from the buyer. The exemption will not
apply in case of Completion & Finishing Service |
Notification No. 29/2010-ST, dtd. 22/06/2010 |
|
26.01 |
40% of abatement where gross value includes supply of food,
subject to conditions * |
Notification No. 1/2006 dtd. 01/03/2006 |
|
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 |
|
46.01 |
Up to 20/12/2010, packaged or canned
intended for single use subject to (a) Document providing right to use such
software, by whatever name called, is packed along with software (b) Importer
has paid appropriate custom duty on entire amount or
manufacturer/duplicator/person holding copyright has paid appropriate excise
duty on entire amount (c) Benefit under NN. 31/2010- Customs or 17/2010-CE both
dtd. 27/02/2010 as the case may be is not availed. |
Notification No. 17/2010-ST and
2/2010-ST both dtd. 27/02/2010. Rescinded by Notification No. 52/2010-ST &
51/2010-ST both dtd. 21/12/2010. |
|
46.02 |
In case of packaged or canned software, the value of such software
domestically produced or imported for the purpose of Central Excise Duty or
Additional Custom Duty, as the case may be, has been determined u/s. 4A of the
CE Act, 1944 and a) if the appropriate duty of excise is paid by the
manufacturer or duplicator or the person holding copyright to such software in
respect of software manufactured in India, or b) if appropriate duty of customs
including additional duty have been paid by the importer in respect of software
imported into India. This exemption will apply only if a declaration is made by
the service provider on the invoice relating to such service that no amount in
excess of retail sale price declared on the said goods has been recovered from
the customer. |
Notification No. 53/2010-ST dtd. 21/12/2010 |
|
48.02
|
Equal to R & D Cess paid on import of technology from Service Tax. |
Notification No. 17/2004-ST dtd. 10/09/2004 |
|
53.01
|
Option to pay tax on i) gross premium charged from a policy holder as
reduced by the amount allocated for investment or savings on behalf of policy
holder if such amount is intimated to the policy holder at the time of providing
of service, ii) 1.5% of gross amount of premium in all other cases. |
Notification No. 35/2011-ST dtd. 25.04.2011 w.e.f. 01/05/2011 |
|
57.01
|
Gross amount shall be higher of actual amount charged by the insurer for
management of funds under ULIP or the maximum amount of fund management charges
fixed by IRDA. |
Change in definition by The Finance Act, 2010 effective from 01/07/2010 |
|
59.02
|
40% abatement if gross amount charged includes catering charges, subject
to conditions.
|
Notification No. 1/2006 dtd. 01/03/2006
|
|
65.03
|
50% abatement when gross value includes cost of food, subject to
conditions * |
Notification No. 1/2006 dtd. 01/03/2006
|
|
67.02
|
30% abatement if service includes service rendered as a caterer, subject
to conditions* |
Notification No. 1/2006 from 01/03/2006
|
|
83.01
|
60% abatement if gross amount charged by a rent-a-cab operator, subject to
conditions* |
Notification No. 1/2006 dtd. 01/03/2006
|
|
83.02
|
Activity of transportation of school children on cabs owned by school or
hired by school.
|
Letter F. No. 137/26/2007-CX.4 dtd. 15/12/2008 |
|
84.02
|
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 dtd. 23/02/2009 |
|
84.03
|
Renting of immovable property, per se, is a service. Any other service in
relation to such renting is also covered. Vacant land given on lease or licence
for construction of building or temporary structure at a later stage to be used
for furtherance of business or commerce also covered. |
Change in definition by The Finance Act, 2010 effective from 01/06/2007 |
|
85.01
|
70% abatement, subject to conditions. |
Notification No. 34/2011-ST dtd. 25/04/2011 |
|
93.02 |
50% abatement, subject to conditions. |
Notification No. 34/2011-ST dtd. 25/04/2011 |
|
97.01
|
Sponsorship provided to any person is now covered, also sponsorship of
sport event also covered. |
Change in definition by The Finance Act, 2010 effective from 01/07/2010 |
|
108.03 |
75% abatement, subject to conditions. |
Notification No. 16/2011-ST dtd. 01/03/2011 w.e.f. 01/03/2011 |
|
111.05 |
75% abatment of gross amount charged from the customer by goods transport
agency subject to conditions * (conditions removed from 01/03/2008) |
Notification No. 13/2008 dtd. 01/03/2008 |
|
112.04
|
70% abatement on Transport of goods in containers by Rail (other than
Government) subject to conditions*
|
Notification No. 1/2006 as amended by 9/2010-ST dtd. 27/02/2010 |
|
113.02
|
Aircraft operator providing services to passengers in relation to
scheduled or non-scheduled air transport of such passengers embarking in India
for domestic or international journey regardless to class of travel covered.
(only international journey other than economy class covered up to 30/06/2010 |
Change in definition by The Finance Act, 2010 effective from 01/07/2010 |
|
116.03
|
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. 1/2006 from 01/03/2006 as amended by Notification No.
38/2007 dtd. 23/08/2007 |
|
116.04
|
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. 1/2006 as amended by Notification No.15/2007 dtd.
04/04/2007 |
|
116.05
|
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. 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),
Notification No. 1/2006 from 01/03/2006 |
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. 20/06/2003.
|
