Taxability of Service tax - port developer, Service Tax

[suneet.pradhan]

Ref : notification no. 16/2005 and 17/2005 Whether port developer has to pay ST on consultant services received for the purpose of port construction or exemption is available as per above notifications. Moreover if consultant is a foreign concern, what will be the status

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[Surender Gupta]

In the notification no. 16/2005 and 17/2005 only services falling under clause no. (zzq) and (zzza) respectively are exempt. Other services will continue to be taxable as usual. For decide the taxability of Consultant Services, please refer section 66A and rules.