Page 117 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes In case of mechanized slaughter houses, since exempted, vide Notification No.58/98 dtd.
07.10.1998, the rate of Service Tax was used to be a specific rate based on per animals slaughtered.
The rate of service tax was 5% on gross amount charged by the service provider.

In the Finance Act, 2001, the levy of service tax was extended to the following services with effect
from 16.07.2001:

27 Scientific and technical 16.07.2001
consultancy services
28 Photography 16.07.2001
29 Convention 16.07.2001
30 Telegraph 16.07.2001
{This service has been de-notified and grouped as
‘Telecommunication
Services w.e.f. 01.06.2007 vide Notfn. No.23/07 ST dated
22.05.07 and Sec. 135 of Finance Act,2007 (22 of 2007)}
31 Telex 16.07.2001
{This service has been de-notified & grouped as
‘Telecommunication
Services w.e.f.01.06.2007 vide Notfn. No.23/07 ST dated
22.05.07 and Sec.135 of Finance Act,2007 (22 of 2007)}
32 Facsimile (fax) 16.07.2001
{This service has been de-notified and grouped as
‘Telecommunication Services’ w.e.f.01.06.2007 vide Notfn.
No.23/07 ST dated 22.05.07 and Sec.135 of Finance
Act,2007 (22 of 2007)}
33 Online information and 16.07.2001
database access or
retrieval
34 Video Tape Production 16.07.2001
services
35 Sound recording 16.07.2001
36 Broadcasting 16.07.2001
37 Insurance auxiliary 16.07.2001
services in relation to
General Insurance
38 Banking and other 16.07.2001
financial services
39 Port Services (by Major 16.07.2001
Ports).
40 Authorized Service 16.07.2001
Stations
41 Leased circuits Services 16.07.2001{This service has been de-notified and grouped
as ‘Telecommunication Services’ w.e.f.01.06.2007 vide
Notfn. No.23/07 ST dated 22.05.07 and Sec.135 of Finance
Act,2007 (22 of 2007)}

The rate of service tax was 5% on gross amount charged by the service provider.

112 LOVELY PROFESSIONAL UNIVERSITY