| S.
No. |
Name
of Service |
Date
on which Service Tax became applicable |
Rate
of Service Tax, as on date * |
| 1. |
ADVERTISING |
01.11.1996 |
12% |
| 2. |
AIR
TRAVEL AGENTS |
01.07.1997 |
12%
or 0.612% &1.224% |
| 3. |
ARCHITECT |
16.10.1998 |
12% |
| 4. |
AUTHORIZED SERVICE STATIONS |
16.07.2001 |
12% |
| |
AIR
PORT SERVICES |
10.09.2004 |
12% |
| 5. |
AUCTIONEER'S
SERVICES |
01.05.2006 |
12% |
| |
AUTOMATED
TELLER MACHINE (ATM) OPERATI9ONS, MAINTENANCE OR MANAGEMENT SERVICES
|
01.05.2006 |
12% |
| 6. |
BANKING & OTHER FINANCIAL SERVICES |
16.07.2001 |
12% |
| 7. |
BROADCASTING
SERVICES |
16.07.2001 |
12% |
| 8. |
BEAUTY
PARLOURS |
16.08.2002 |
12% |
| 9. |
BUSINESS
AUXILLIARY SERVICES |
01.07.2003 |
12% |
10. |
BUSINESS
EXHIBITION SERVCIES |
10.09.2004 |
12% |
11. |
COURIER SERVICES |
01.11.1996 |
12% |
| 12. |
CUSTOM
HOUSE AGENTS |
15.06.1997 |
12%
or 1.8% * |
| 13. |
CONSULTING ENGINEERS |
07.07.1997 |
12% |
| 14. |
CLEARING & FORWARDING AGENTS |
16.07.1997 |
12% |
| 15. |
CREDIT
RATING AGENCIES |
01.10.1998 |
12% |
16. |
Chartered Accountant's Services |
16.10.1998 |
12% |
17. |
Cost
Accountant's Services |
16.10.1998 |
12% |
18. |
Company
Secretary's Services |
16.10.1998 |
12% |
| 19. |
CONVENTION SERVICES |
16.07.2001 |
12%
or 7.2% * |
20. |
CABLE
OPERATORS |
16.08.2002 |
12% |
21. |
CARGO
HANDLING SERVICES |
16.08.2002 |
12% |
22. |
COMMERCIAL COACHING & TRAINING SERVICES |
01.07.2003 |
12% |
| 23. |
Commissioning
& Installation Services |
01.07.2003 |
3.33% |
| 24. |
Construction
Services in respect of Commercial or Industrial Building and Civil
Structures*
|
10.09.2004 |
3.33% |
| 25. |
CLEANING
SERVICES |
16.06.2005 |
12% |
| 26. |
CONSTRUCTION
OF RESIDENTIAL COMPLEXS |
16.06.2005 |
12% |
27. |
DRYCLEANING SERVICES |
16.08.2002 |
12% |
| 28. |
DREDGING
SERVICES |
16.06.2005 |
12% |
| 29. |
EVENT
MANAGEMENT |
16.08.2002 |
12% |
| 30. |
ERECTION,
COMMISSIONING OR INSTALLATION SERVICES |
01.07.2003 |
12% |
| 31. |
FACSIMILE (FAX) SERVICES |
16.07.2001 |
12% |
| 32. |
FASHION DESIGNERS |
16.08.2002 |
12% |
33. |
FRANCHISE SERVICES |
01.07.2003 |
12% |
| 34. |
FORWARD
CONTRACT SERVICES |
10.09.2004 |
12% |
| 35. |
GOODS
TRANSPORT AGENCY (by Road) |
16.11.1997
to 01.06.1998
01.01.2005 |
12%
or 3%* |
| 36. |
HEALTH
CLUBS & FITNESS CENTRES |
16.08.2002 |
12% |
| 37. |
INTERIOR DECORATORS |
16.10.1998 |
12% |
| 38. |
INTERNET
CAFE |
01.07.2003 |
12% |
39. |
INSURANCE AUXILIARY SERVICES |
10.09.2004 |
12% |
| 40. |
INSURANCE SERVICES |
10.09.2004 |
12% |
| 41. |
INTELLECTUAL
PROPERTY SERVICES OTHER THAN COPYRIGHT |
10.09.2004 |
12% |
| 42. |
LEASED
CIRCUITS SERVICES |
16.07.2001 |
12% |
| 43. |
MAN
POWER RECRUITMENT AGENCIES |
01.07.1997 |
12% |
| 44. |
MANDAP
KEEPERS |
01.07.1997 |
12%
or 7.2% * |
| 45. |
MANAGEMENT CONSULTANTS |
16.10.1998 |
12% |
46. |
MARKET
RESEARCH AGENCIES |
16.10.1998 |
12% |
47. |
MAINTENANCE
OR REPAIR SERVICES |
01.07.2003 |
12% |
| 48. |
MAILING
LIST |
16.06.2005 |
12% |
49. |
MEMBERSHIP
OF CLUBS |
16.06.2005 |
12% |
50. |
OUTDOOR
CATERING SERVICES |
01.08.1997
to 01.06.19 98 10.09.2004 |
5% |
| 51. |
ONLINE
INFORMATION & DATABASE ACCESS OR RETRIEVAL SERVICES
|
16.07.2001 |
12% |
| 52. |
OPINION
POLL SERVICES |
10.09.2004 |
12% |
| 53. |
PAGER
SERVICES |
01.11.1996 |
12% |
54. |
PANDAL
OR SHAMIANA SERVICES |
01.08.1997
to 01.06.19 98 10.09.2004 |
12%
or 8.4% * |
55. |
PHOTOGRAPHY SERVICES |
16.07.2001 |
12% |
| 56. |
PORT
SERVICES |
16.07.2001 |
12% |
| 57. |
PACKAGING
SERVICES |
16.06.2005 |
12% |
| 58. |
RENT-A-CAB OPERATORS |
16.07.1997
to 27.02.1999
01.04.2000 |
4.8%
|
| 59. |
REAL
ESTATE AGENT/CONSULTANTS |
16.10.1998 |
12% |
| 60. |
RAIL
TRAVEL AGENTS |
16.08.2002 |
12% |
| 61. |
STOCK
BROKERS |
01.07.1994 |
12% |
| 62. |
STORAGE & WAREHOUSE SERVICES |
.01.07.1994 |
12% |
| 63. |
STEAMER AGENTS |
15.06.1997 |
12% |
| 64. |
SECURITY AGENCIES |
16.10.1998 |
12% |
65. |
SLAUGHTER
HOUSE'S SERVICES |
16.10.1998
to 29.02.2000 |
12% |
66. |
SCIENTIFIC TESTING & CONSULTANCY SERVICES |
16.07.2001 |
12% |
67. |
SOUND
RECORDING SERVICES |
16.07.2001 |
12% |
| 68. |
SURVEY
& EXPLORATION OF MINERAL SERVICES |
10.09.2004 |
12% |
| 69. |
SITE
PREPARATION AND CLEARANCE |
16.06.2005 |
12% |
| 70. |
SURVEY
AND MAP MAKING |
16.06.2005 |
12% |
| 71. |
TELEPHONE SERVICES |
01.07.1994 |
12% |
| 72. |
TELEX
SERVICES |
01.071994 |
12% |
73. |
TOUR
OPERATORS |
01.09.1997
to 17.07.1998
01.04.2000 |
4.8%
& 1.20% * |
74. |
TELEGRAPH SERVICES |
16.07.2001 |
12% |
75. |
TECHNICAL
TESTING & ANALYSIS AND INSPECTION & CERTIFICATION SERVICES
|
01.07.2003 |
12% |
76. |
TV OR RADIO PROGRAMME PRODUCTION SERVICES |
10.09.2004 |
12% |
77. |
TRAVEL
AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS) |
10.09.2004 |
12% |
| 78. |
TRANSPORT
OF GOODS BY AIR SERVICES |
10.09.2004 |
12% |
| 79. |
TRANSPORT
OF GOODS THROUGH PIPE LINE |
16.06.2005 |
12% |
80. |
UNDER
WRITERS AGENCIES |
16.10.1998 |
12% |
| 81. |
VIDEO
TAPE PRODUCTION SERVICES |
16.07.2001 |
12% |
| 82. |
|
|
|
