Support services - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Support services of business or commerce (w.e.f. 1-5-2006) (Operational and administrative assistance in any manner w.e.f. 1.5.2011) Accounting Code for Service Tax: 00440366 Accounting Code for Interest and Penalty: 00440367 What is taxable - 65(105)(zzzq) Any service provided or to be provided to any person, by any other person, in relation to support services of business or commerce, in any manner; Meaning of Support Services of business or commerce - 65(104c) w.e.f. 1.5.2011 (104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational or administrative assistance in any manner , formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation . For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." ************************* Notes: 1. Scope of business support services enlarged w.e.f. 1.5.2011 vide Finance Act, 2011, before 1.5.2011 the meaning of Business Support Service was as under: Meaning of Support Services of business or commerce - 65(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation. For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security;