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85
86 Sale of space or time for advertisement 01.05.2006
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 Unit 7: Collection and Recovery of Service Tax and Assessment Procedure
90 Internet Telecommunication Services 01.05.2006
91 Public Relations Services 01.05.2006
92 Services provided by Recovery Agent 01.05.2006 Notes
93 Services provided by Registrar to an Issue 01.05.2006
94 Services provided by Share Transfer Agent 01.05.2006
95 Ship Management Services 01.05.2006
96 Sponsorship Services 01.05.2006
97 Transport by Cruise ship services 01.05.2006
98 Transport of goods in container by rail services (‘Other than 01.05.2006
Govt. Railway’ ) The words ‘other than Govt. Railways’ have
been deleted w.e.f.01.09.2009)
99 Transport of passengers by air on international journey 01.05.2006
services

Rate of service tax from 18-04-2006 to 10.05.2007 was 12% plus 2% Education Cess on service
tax. With effect from 11.05.2007 the rate of service tax became 12% plus 2% Education Cess on
service tax plus 1% Secondary & Higher Education Cess on service tax (Aggregating to 12.36%)
In the Budget 2007-08, 7 more services were brought under the service tax net with effect from
01.06.2007, and 6 existing services were grouped with Telecommunication Services vide
Notfn.No.23/2007-ST dated 22.05.2007 and Finance Act, 2007 (22 of 2007), as per the details given
below:
100 Asset Management Services 01.06.2007
101 Development & Supply of Content Services 01.06.2007
102 Designing Services 01.06.2007
103 Mining of Mineral, Oil or Gas 01.06.2007
104 Renting of immovable property services 01.06.2007
105 Works Contract Services 01.06.2007
106 Telecommunication Services 01.06.2007
(This is not a new service but the
existing services viz.Telephone
services, pager, facsimile,
telegraph, leased circuit, telex were
grouped under it)

Rate of service tax was 12% plus 2% Education Cess plus 1% Secondary Higher Education cess
(Aggregating to 12.36%)
In the Budget 2007-08, the scope of service tax was extended to cover 6 more services with effect
from 16.05.2008 vide Notfn.No.18/2008-ST dated 10.05.2008 and Finance Act, 2008 ( 18 of 2008), as
per the details given below:
107 Services of Clearing & Processing House 16.05.2008
108 Registered or Recognised Associations’ services in relation to sale 16.05.2008
or purchase of goods and forward contract
109 Information Technology Services 16.05.2008
110 Investment Management Services under ULIP 16.05.2008
111 Services of Recognised Stock Exchange 16.05.2008
112 Supply of tangible goods services 16.05.2008

LOVELY PROFESSIONAL UNIVERSITY 115