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Service Tax being in nascent stage is being imposed in selective manner, so that it does not cause much hardship to common man, who ultimately bears the burden of tax. The service of the professions like legal & medical are not subjected to Service Tax. Since these Services are directly in relation to well being of the common man they have not been levied to Service Tax.
Service Tax is at present levied on 71 services which are:
1. Telephone
2. General Insurance
3. Stock Brokers
4. Advertising
5. Courier
6. Radio Paging
7. CHA
8. Steamer Agents
9. Air Travel Agents
10. Mandap Keepers
11. C&F Agents
12. Rent a Cab
13. Consulting Engineer
14. Manpower Recruitment
15. Tour Operators
16. Architects
17. Interior Decorators
18. Underwriters
19. Credit Rating
20. Chartered Accountants
21. Cost accountants
22. Company Secretary
23. Real Estate Agents
24. Security
25. Market Research
26. Management Consultants
27. Scientific & Technical Cons
28. Photography
29. Convention Services
30. Leased Circuits
31. Telegraphic Services
32. Telex Services
33. Facsimile Services
34. Online Information
35. Video Recording
36. Sound Recording
37. Broadcasting
38. Insurance Auxiliary
39. Banking & Other Financial
40. Port Services
41. Authorised Service Stations
42. Insurance Auxiliary (Life)
43. Cargo Handling
44. Storage & Warehousing
45. Event Management
46. Rail Travel Agents
47. Health Clubs
48. Beauty Parlour
49. Fashion Designers
50. Cable Operators
51. Dry Cleaners
52. Business Auxiliary
53. Commercial Coaching
54. Commissioning & Installation
55. Franchise Services
56. Internet Café
57. Maintenance & Repair
58. Technical Testing & Certification
59. Outdoor Caterers
60. Pandal & Shamiana Keepers
61. Business Exhibition Services
62. Airport Services
63. Transport of Goods by Air
64. Survey & Exploration of Minerals
65. Opinion Poll Services
66. Intellectual Property other than copyright
67. Forward Contract
68. TV or Radio Programme Production
69. Construction services in respect of commercial or Industrial buildings
70. Travel Agents
71. Goods Transport Agency Services
This information was given by Shri S.S. Palanimanickam, Minister of State for Finance in reply to a question raised by Smt. N.P. Durga in Rajya Sabha today.
BSC/BY/DN-208/05
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