28 January 2010

Categories of taxable Services under Service Tax

new Negative List of Service Tax

Sl.No. Description of Service
1 ADVERTISING AGENCY
2 ADVERTISING SPACE OR TIME
3 AIR TRANSPORT OF PASSENGER
4 AIR TRAVEL AGENCY
5 AIRPORT SERVICES
6 ARCHITECTS SERVICES
7 ASSET MANAGEMENT SERVICES
8 ATM OPERATIONS
9 AUCTIONEERS SERVICES
10 BANKING AND FINANCIAL
11 BEAUTY PARLOURS
12 BROADCASTING SERVICE
13 BUSINESS AND EXHIBITION SERVICES
14 BUSINESS AUXILIARY SERVICES
15 BUSINESS SUPPORT SERVICES
16 CAB OPERATORS
17 CABLE OPERATORS
18 CARGO HANDLING SERVICES
19 CHARTERED ACCOUNTANTS
20 CLEANING SERVICES
21 CLEARING AND FORWARDING AGENCY
22 COMMERCIAL TRAINING & COACHING
23 COMPANY SECRETARIES
24 CONSTRUCTION OF RES. COMPLEX
25 CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES
26 CONSULTING ENGINEER
27 CONTAINERS BY RAIL
28 CONVENTION SERVICE
29 COSMETIC SURGERY OR PLASTIC SURGERY
30 COST ACCOUNTANTS
31 COURIER AGENCY
32 CREDIT CARD RELATED SERVICES
33 CREDIT RATING AGENCIES
34 CUSTOM HOUSE AGENT
35 DESIGN SERVICES
36 DEVELOPMENT AND SUPPLY OF CONTENT SERVICES
37 DREDGING SERVICES
38 DRY CLEANING SERVICES
39 ERECTION,COMMISSIONING AND INSTALLATION
40 EVENT MANAGEMENT SERVICE
41 FACSIMILE SERVICES
42 FASHION DESIGNER SERVICES
43 FORWARD CONTRACT SERVICES
44 FRANCHISE SERVICES
45 GENERAL INSURANCE BUSINESS
46 GOODS TRANSPORT OPERATORS
47 HEALTH CLUB AND FITNESS CENTER
48 INFORMATION TECHNOLOGY SOFTWARE SERVICE
49 INPUT SERVICE DISTRIBUTOR
50 INSURANCE AUXILIARY
51 INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT
52 INTERIOR DECORATORS
53 INTERNET CAFE
54 INTERNET TELECOMMUNICATION SERVICE
55 LEASED CIRCUITS
56 LEGAL CONSULTANCY SERVICE
57 LIFE INSURANCE SERVICES
58 MAILING LIST COMPILATION
59 MAINTENANCE OR REPAIR SERVICE
60 MANAGEMENT CONSULTANTS
61 MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE
62 MANDAP KEEPER
63 MANPOWER RECRUITMENT AGENCY
64 MARKET RESEARCH AGENCY
65 MEMBERSHIP OF CLUBS
66 MINING SERVICES
67 ONLINE INFORMATION AND DATA
68 OPINION POLL SERVICES
69 OUTDOOR CATERING
70 PACKAGING SERVICES
71 PAGER SERVICES
72 PANDAL OR SHAMIANA SERVICES
73 PHOTOGRAPHY SERVICE
74 PORT SERVICES
75 PROCESSING AND CLEARINGHOUSE SERVICE
76 PUBLIC RELATIONS SERVICE
77 RAIL TRAVEL AGENT
78 REAL ESTATE AGENTS
79 RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE
80 RECOVERY AGENT
81 REGISTRAR TO AN ISSUE
82 RENTING OF IMMOVABLE PROPERTY SERVICES
83 SCIENTIFIC AND TECHNICAL CONSULTANCY
84 SECURITY AGENCIES
85 SERVICING OF MOTOR VEHICLES
86 SHARE TRANSFER AGENT
87 SHIP MANAGEMENT SERVICE
88 SITE PREPARATION AND CLEARANCE
89 SOUND RECORDING SERVICE
90 SPONSORSHIP SERVICE
91 STEAMER AGENT
92 STOCK BROKER
93 STOCK EXCHANGE SERVICE
94 STORAGE AND WAREHOUSE SERVICE
95 SUPPLY OF TANGIBLE GOODS FOR USE SERVICE
96 SURVEY AND EXPLORATION OF MINERAL
97 SURVEY AND MAP MAKING
98 TELECOMMUNICATION SERVICES
99 TELEGRAPH SERVICE
100 TELEPHONE SERVICES
101 TELEX SERVICES
102 TEST,INSPECTION, CERTIFICATION
103 TOUR OPERATOR
104 TRANSPORT BY CRUISE SHIPS
105 TRANSPORT OF GOODS BY AIR
106 TRANSPORT OF GOODS BY PIPELINE
107 TRANSPORT OF GOODS BY ROAD
108 TRANSPORT OF GOODS THROUGH WATERWAYS
109 TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)
110 TV OR RADIO PROGRAMME PRODUCTION
111 UNDER WRITERS
112 VIDEO TAPE PRODUCTION
113 WORKS CONTRACT SERVICES