Registrar to an issue - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Registrar to an issue (w.e.f. 1-5-2006 ) What is taxable - 65(105)(zzzi) Any service provided or to be provided to any person, by a registrar to an issue, in relation to sale or purchase of securities; Who is the receiver of service Any person Who is the provider of service Registrar to an issue Who is liable to pay service tax Registrar to an issue who is providing service Meaning of registrar to an issue - 65(89c) "registrar to an issue" means any person carrying on the activities in relation to a issue including collecting application forms from investors, keeping a record of applications and money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalising the list of persons entitled to allotment of securities and processing and despatching allotment letters, refund orders or certificates and other related documents. 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."