Page 119 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

63 Out door Caterer’s service (re-introduced) 10.09.2004
64 Pandal or Shamiana service (re-introduced) 10.09.2004
65 Airport Services 10.09.2004
66 Transport of Goods by Air Services 10.09.2004
Indirect Tax Laws
67 Business Exhibition Services 10.09.2004
68 Construction Services in relation to commercial or Industrial 10.09.2004
Building
Notes 69 Intellectual Property Services 10.09.2004
70 Opinion Poll Services 10.09.2004
71 TV or Radio Programme Production Services 10.09.2004
72 Survey and Exploration of Minerals Services 10.09.2004
73 Travel Agent’s Services other than Rail and Air travel agents 10.09.2004
74 Forward Contract Services 10.09.2004

The rate of service tax on these services as well as all other services was enhanced from 8% to
th
10% with effect from 10 September, 2004. Besides this, 2% Education Cess on the amount of
service tax was introduced. Thus the effective service tax rate was 10.2% including Education
Cess w.e.f 10.09.2004.
Vide Notfn. No.33/2004 ST. 34/2004-ST and 34/2004-ST, all dated 3.12.2004, the following service
was brought under service net with effect from 01.01.2005.

75 Transport of goods by road (earlier Goods Transport 01.01.2005
Operators service re-introduced).

In the Budget 2005-06, 9 more services were brought under the service tax net with effect from
16.06.2005, as detailed below-
76 Transport of goods through pipe line or other conduit 16.06.2005
Services
77 Site Formation & Clearance etc. Services 16.06.2005
78 Dredging Services 16.06.2005
79 Survey & Mapmaking Services 16.06.2005
80 Cleaning Services 16.06.2005
81 Membership of Clubs & Associations 16.06.2005
82 Packaging Services 16.06.2005
83 Mailing list compilation & Mailing Services 16.06.2005
84 Construction Services in relation to Residential Complexes 16.06.2005

The rate of service tax was 10% plus 2% Education Cess till 17.04.2006 and from 18.04.2006 rate
was enhanced to 12% Plus 2% Education Cess.

In the Budget 2006-07, 15 more services were brought under the service tax net with effect from
01.05.2006 vide Notfn.No.15/2006-ST dated 25.04.2006 and Finance Act, 2006 (21 of 2006) as
detailed below:
85 Sale of space or time for advertisement 01.05.2006
86 Auctioneers’ Services 01.05.2006
87 ATM Operation, maintenance or management Services 01.05.2006
88 Business Support Services 01.05.2006
89 Credit Card, Debit Card, Charge Card or other payment 01.05.2006
Card Services
90 Internet Telecommunication Services 01.05.2006
91 Public Relations Services 01.05.2006

Contd....

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