Administration Tax was an assessment that was required by the Central Government of India on the administrations given by specialist organizations. This circuitous duty appeared under the Finance Act, 1994. It was set at 15% for exchanges that happened on or after 01 June, 2016. The assessment was to be paid to the legislature so… Read More »
Advertising Agency Service under service tax Service tax has been imposed on advertising agency’s services from 01.11.1996 vide Notification No.6/96-ST dt. 31.10.1996. “Advertising agency” means any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant. “Taxable Service” means any service provided or to be provided to any person by… Read More »
Exemption available when services provided to foreign diplomatic mission under service tax Exemption to services provided to Foreign Diplomatic Missions or Consular Post in India: All services provided by any person, for the official use of a Foreign Diplomatic Mission or Consular Post in India are exempted from service tax subject to certain conditions and procedures.… Read More »
Public Relation Services under Service Tax Service tax has been imposed on public relation services from 01.05.2006 BY Notification No.15/2006-S.T., dtd. 24.04.2006 “Public relations” includes strategic counseling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and… Read More »
Cosmetic or Plastic Surgery Service under service tax Beauty treatment service provided by saloons, beauty parlors and beauticians are taxable since 2002. The service now proposed to be taxed is cosmetic surgery and plastic surgery undertaken to preserve or enhance physical appearance or beauty. As per common definition, surgery is a medical technology consisting of… Read More »
Health Club and Fitness Centre Services under service tax Health Club and Fitness Centre Services has been introduced under finance act, 1994 on 16.08.2002 vide Notification No. 8/2002-S.T.,dated 01.08.2002 “Health Club and Fitness Service” means service for physical well-being such as, sauna and steam bath, Turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga,… Read More »
Credit rating agencies’ services under service tax Service tax has been imposed on services provided by credit rating agencies from 16/10/1998 vide Notification No.53/98-ST, dated 07.10.1998. “Credit Rating Agency” means any person engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise,… Read More »
Beauty treatment services Service tax is imposed on beauty treatment services from 16.08.2002 vide Notification No. 8/2002-S.T.,dated 01.08.2002 “Beauty Treatment” includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counseling services on beauty, face care or make-up or such other similar services; “Taxable Service” means any service provided or to be… Read More »
Internet telecommunication services Service Tax has been imposed on Internet Telecommunication services with effect from 16.5.2008 vide Notification No.18/2008-ST, dated 10.5.2008. “Internet telecommunication service” includes, _ Internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider, Internet access services, including provision of a direct connection to… Read More »
Courier services under service tax “Courier Agency” means a any person engaged in the door-to-door transportation of time –sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles. “Taxable Service” means any service provided or to be provided to any person, by courier agency in… Read More »