Service Tax: A List of Taxable Services As Per CBEC

Definition Of Service As Per Service Tax Act

Service is described in service tax act as the action that is taken for consideration and is done by any one individual for some other individual.

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List of Taxable Services. Find out are you providing a service that is taxable?

Following is a list of services that are taxable as per CBSE Circular R No.165/16/2012 – ST

1

(a)

Stockbroker service

*

(b)

Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

*

(c)

Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

2

(d)

General insurance service

3

(e)

Advertising agency services

4

(f)

Courier agency service

5

(g)

Consulting engineer services

6

(h)

Custom House Agent service

7

(i)

Steamer agent services

8

(j)

Clearing and forwarding agent services

9

(k)

Manpower recruitment/supply agency service

*

(ka)

Goods Transport Operator

[This description is not to be used since omitted and clubbed under (zzp)

Transport of goods by road - goods transport agency service – (zzp)]

10

(l)

Air travel agent services

11

(m)

Mandap keeper service

12

(n)

Tour operator services

13

(o)

Rent-a-cab scheme operator services

14

(p)

Architect services

15

(q)

Interior decoration/ Designer services

16

( r)

Management or business consultant service

17

(s)

Chartered accountant services

18

(t)

Cost accountant service

19

(u)

Company secretary service

20

(v)

Real estate agent service

21

(w)

Security/ detective agency service

22

(x)

Credit rating agency service

23

(y)

Market research agency service

24

(z)

Underwriter service

*

(za)

Merchandised slaughterhouse service [omitted vide Finance Act, 2001]

25

(za)

Scientific & technical consultancy services

26

(zb)

Photography service

27

(zc)

Convention service

*

(zd)

Telegraph authority – leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

*

(ze)

Telegraph authority – telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

*

(zf)

Telegraph authority – telex service

 [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

*

(zg)

Telegraph authority – facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

28

(zh)

Online information and database access service and/ or retrieval service through computer network

29

(zi)

Video production agency/ video tape production service

30

(zj)

Sound recording studio or agency services

31

(zk)

Broadcasting service

32

(zl)

Insurance auxiliary service in relation to general insurance

33

(zm)

Banking and other Financial services

34

(zn)

Port service (major ports)

35

(zo)

Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05]

*

(zp)

Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)]

36

(zq)

Beauty parlours /beauty treatment

37

(zr)

Cargo handling service

38

(zs)

Cable operators

39

(zt)

Dry cleaning service

40

(zu)

Event management

41

(zv)

Fashion design

42

(zw)

Health club and fitness centre service

43

(zx)

Life insurance service

44

(zy)

Insurance auxiliary service concerning life insurance business

45

(zz)

Rail travel agent’s service

46

(zza)

Storage and warehousing services

47

(zzb)

Business auxiliary service

48

(zzc)

Commercial training or coaching

49

(zzd)

Erection, commissioning and installation

50

(zze)

Franchise service

51

(zzf)

Internet café

52

(zzg)

Maintenance or repair service

53

(zzh)

Technical testing and analysis service

54

(zzi)

Technical inspection and certification agency service

*

(zzj)

Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]

55

(zzk)

Foreign exchange broker service

56

(zzl)

Other port (minor port) service

57

(zzm)

Airport services by airport authority

58

(zzn)

Transport of goods by air

59

(zzo)

Business exhibition service

60

(zzp)

Transport of goods by road/goods transport agency service

61

(zzq)

Construction services other than residential complex, including commercial/industrial buildings or civil structures

62

(zzr)

Services by holder of intellectual property right providing intellectual property services other than copyright

63

(zzs)

Opinion poll agency service

64

(zzt)

Outdoor catering

65

(zzu)

Services by a programme producer

66

(zzv)

Survey and exploration of mineral

67

(zzw)

Pandal or shamiana service

68

(zzx)

Travel agent for booking of passage(other than air/rail travel agents)

69

(zzy)

Services provided by recognised/registered associations in relation to forward contracts

70

(zzz)

Transport of goods through pipeline or other conduit

71

(zzza)

Site formation and clearance, excavation, earth moving and demolition services

72

(zzzb)

Dredging of rivers, ports harbours, backwaters, estuaries, etc.

73

(zzzc)

Survey and map making service

74

(zzzd)

Cleaning services

75

(zzze)

Club or association service

76

(zzzf)

Packaging service

77

(zzzg)

Mailing list compilation and mailing service

78

(zzzh)

Construction of residential complex service

79

(zzzi)

Service provided by a registrar to an issue

80

(zzzj)

Service provided by a share transfer

agent

81

(zzzk)

Automated Teller Machine operations, maintenance or management service

82

(zzzl)

Service provided by a recovery agent

83

(zzzm)

Selling of space or time slots for advertisements

84

(zzzn)

Sponsorship service provided to body-corporate or firm including sports sponsorships

85

(zzzo)

Transport of passengers embarking on domestic/international journey by air

86

(zzzp)

Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)

87

(zzzq)

Business support service

88

(zzzr)

Auction service

89

(zzzs)

Public relation management service

90

(zzzt)

Ship management service

91

(zzzu)

Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)

92

(zzzv)

Transport of persons by cruise ship

93

(zzzw)

Credit card, debit card, charge card or other payment card related services

94

(zzzx)

Services of telegraph authority in relation to telecommunication service

95

(zzzy)

Mining of mineral, oil or gas service

96

(zzzz)

Renting of immovable property services

97

(zzzza)

Works contract service

98

(zzzzb)

Development and supply of content for use in telecom services, advertising agency, etc.

99

(zzzzc)

Asset management including portfolio management and fund management

100

(zzzzd)

Design service other than interior decoration and fashion designing

101

(zzzze)

Information technology software service

102

(zzzzf)

Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)

103

(zzzzg)

Services provided by a recognized stock exchange in relation to transaction in securities

104

(zzzzh)

Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts

105

(zzzzi)

Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts

106

(zzzzj)

Services provided by any person in relation to supply of tangible goods

107

(zzzzk)

Cosmetic and plastic surgery service

108

(zzzzl)

Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)

109

(zzzzm)

Legal consultancy service

110

(zzzzn)

Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.

111

(zzzzo)

Health services by a clinical establishment, health check-up/diagnosis , etc.

112

(zzzzp)

Maintenance of medical records

113

(zzzzq)

Service of promotion or marketing of brand of goods/services/events

11

(zzzzr)

Service of permitting commercial use or exploitation of events

115

(zzzzs)

Electricity exchange service

116

(zzzzt)

Copyright service – transfer temporarily/ permit use or enjoyment

117

(zzzzu)

Special services provided by builders

118

(zzzzv)

Restaurant service

119

(zzzzw)

Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.

120

                  Other taxable services [ services other than the 119 listed above]

  • Vikash KUmar Jain

    Descriptive One……

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