Page 94 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 6: Service Tax

6.3 Existing scheme for levy, assessment and collection of Notes
Service Tax in India

Service tax is levied on specified taxable services and the responsibility of payment of the tax is
cast on the service provider. System of self-assessment of Service Tax Returns by service tax
assessees has been introduced w.e.f. 01.04.2001. The jurisdictional Superintendent of Central
Excise is authorized to cross verify the correctness of self assessed returns. Tax returns are
expected to be filed half yearly.
Central Excise Officers are authorized to conduct surveys to bring the prospective service tax
assessees under the tax net. Directorate of Service Tax at Mumbai oversees the activities at the
field level for technical and policy level coordination.

6.3.1 Legal Provisions

The provisions relating to Service Tax were brought into force with effect from 1st July 1994. It
extends to whole of India except the State of Jammu & Kashmir. The services, brought under the
tax net in the year 2009-2010, are as below:

S. No. Service Category Date of
Introduction
1. Advertising agency’s services 1-Nov-1996
2. Airport services 10-Sep-2004

3. Air travel agent’s services 1-Jul-1997
4. Architect’s services 16-Oct-1998
5. Asset management service 1-Jun-2007
6. Auctioneer’s service 1-May-2006
7. Authorised service station’s services 16-Jul-2001
8. Automated Teller Machines (ATM) operations maintenance 1-May-2006
or management services
9. Banking and other financial services 16-Jul-2001
10. Beauty treatment service 16-Aug-2002
11. Broadcasting services 16-Jul-2001
12. Business auxiliary services 1-Jul-2003
13. Business exhibition services 10-Sep-2004

14. Business support services 1-May-2006
15. Cable services 16-Aug-2002
16. Cargo handling service 16-Aug-2002
17. Chartered accountant’s services 16-Oct-1998
18. Cleaning activity service 16-Jun-2005
19. Clearing and forwarding agents’ services 16-Jul-1997

20. Club or association service 16-Jun-2005
21. Commercial or industrial construction services 10-Sep-2004
22. Commercial training or coaching service 1-Jul-2003
23. Commodity exchange service 16-May-2008
24. Company secretary’s services LOVELY PROFESSIONAL UNIVERSITY 89
16-Oct-1998
25. Computer network services (On-line information 16-Jul-2001
26. and database access or retrieval services)
27. Construction of complex service 16-Jun-2005

28. Consulting engineer’s services 7-Jul-1997
29. Convention services 16-Jul-2001
30. Cosmetic and plastic surgery service 1-Sept-2009
31. Cost accountant’s services 16-Oct-1998
32. Courier service 1-Nov-1996

33. Credit card, debit card, charge card or other payment card 1-May-2006
service
34. Credit rating agency’s services 16-Oct-1998