{"id":342,"date":"2015-08-07T08:03:33","date_gmt":"2015-08-07T08:03:33","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=342"},"modified":"2021-12-14T18:40:12","modified_gmt":"2021-12-14T13:10:12","slug":"details-about-support-services-of-business-or-commerce-under-services-tax","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/","title":{"rendered":"support services of business or commerce under services tax"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d3f20d97e54\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d3f20d97e54\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#All_ABOUT_SUPPORT_SERVICES_OF_BUSINESS_OR_COMMERCE_UNDER_SERVICES_TAX\" title=\"All ABOUT SUPPORT SERVICES OF BUSINESS OR COMMERCE UNDER SERVICES TAX\">All ABOUT SUPPORT SERVICES OF BUSINESS OR COMMERCE UNDER SERVICES TAX<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Rate_of_Tax_Accounting_Code\" title=\"Rate of Tax &amp; Accounting Code:\">Rate of Tax &amp; Accounting Code:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Classification_of_Taxable_Services\" title=\"Classification of Taxable Services:\">Classification of Taxable Services:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Valuation_of_taxable_services_for_charging_Service_tax\" title=\"Valuation of taxable services for charging Service tax\">Valuation of taxable services for charging Service tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Inclusion_in_or_Exclusion_from_value_of_certain_expenditure_or_cost\" title=\"Inclusion in or Exclusion from value of certain expenditure or cost:\">Inclusion in or Exclusion from value of certain expenditure or cost:<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#G_Exemption_Exclusion\" title=\"(G)\u00a0\u00a0\u00a0\u00a0Exemption &amp; Exclusion:\">(G)\u00a0\u00a0\u00a0\u00a0Exemption &amp; Exclusion:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Exemption_to_Small_Scale_Service_Providers\" title=\" Exemption to Small Scale Service Providers:\"> Exemption to Small Scale Service Providers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/details-about-support-services-of-business-or-commerce-under-services-tax\/#Services_to_UN_Agencies\" title=\"Services to UN Agencies\">Services to UN Agencies<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_1758\" aria-describedby=\"caption-attachment-1758\" style=\"width: 776px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1758\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png\" alt=\"www.carajput.com;Service Tax\" width=\"776\" height=\"279\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png 776w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22-300x108.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22-768x276.png 768w\" sizes=\"(max-width: 776px) 100vw, 776px\" \/><\/a><figcaption id=\"caption-attachment-1758\" class=\"wp-caption-text\">www.carajput.com;Service Tax<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"All_ABOUT_SUPPORT_SERVICES_OF_BUSINESS_OR_COMMERCE_UNDER_SERVICES_TAX\"><\/span><span style=\"color: #000080;\"><strong>All ABOUT SUPPORT SERVICES OF BUSINESS OR COMMERCE UNDER <a href=\"https:\/\/carajput.com\/services-tax-registration.php\">SERVICES TAX<\/a><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>\u201cSupport Services of Business or Commerce\u201d<\/strong>\u00a0means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and\u00a0fulfillment\u00a0services, 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.<\/p>\n<p style=\"text-align: justify;\"><strong>Explanation\u00a0<\/strong>\u2014For the purposes of this clause, the expression \u201cinfrastructural support services\u201d includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security;<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a0(Section 65(104c) of the Finance Act, 1994.<\/p>\n<p style=\"text-align: justify;\"><strong>\u201cTaxable Service\u201d<\/strong>\u00a0means 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;<\/p>\n<p style=\"text-align: justify;\">(Section 65 (105) (zzzq) of the Finance Act, 1994)<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rate_of_Tax_Accounting_Code\"><\/span><strong>Rate of Tax &amp; Accounting Code:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 373px;\" width=\"728\">\n<tbody>\n<tr>\n<td width=\"167\"><\/td>\n<td width=\"197\">Rate of Tax<\/td>\n<td width=\"112\">Accounting Code<\/td>\n<\/tr>\n<tr>\n<td width=\"167\"><a href=\"https:\/\/carajput.com\/services-tax-registration.php\">Service Tax<\/a><\/td>\n<td width=\"197\">10% of the value of services<\/td>\n<td width=\"112\">00440366<\/td>\n<\/tr>\n<tr>\n<td width=\"167\">Education\u00a0Cess<\/td>\n<td width=\"197\">2% of the service tax payable<\/td>\n<td width=\"112\">00440298<\/td>\n<\/tr>\n<tr>\n<td width=\"167\">Secondary and Higher Education\u00a0cess<\/td>\n<td width=\"197\">1% of the service tax payable.<\/td>\n<td width=\"112\">00440426<\/td>\n<\/tr>\n<tr>\n<td width=\"167\">Other \u2013Penalty\/interest<\/td>\n<td width=\"197\">As levied or applicable<\/td>\n<td width=\"112\">00440367<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Rate of tax is effective from 24.02.2009.)<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Classification_of_Taxable_Services\"><\/span><strong>Classification of Taxable Services:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">(1)\u00a0\u00a0The classification of taxable services shall be determined according to the terms of the sub-clauses (105) of section 65;<\/p>\n<p style=\"text-align: justify;\">(2) When for any reason, a taxable service is prima facie, classifiable under two\u00a0\u00a0or more sub-clauses of clause (105) of section 65, classification shall be effected as follows:-<\/p>\n<p style=\"text-align: justify;\">(a)\u00a0the\u00a0sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description;<\/p>\n<p style=\"text-align: justify;\">(b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable;<\/p>\n<p style=\"text-align: justify;\">(c)\u00a0when\u00a0a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merits consideration.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0(Section 65A of Finance Act, 1994)<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Valuation_of_taxable_services_for_charging_Service_tax\"><\/span><strong>Valuation of taxable services for charging Service tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">(1)\u00a0\u00a0<a href=\"https:\/\/carajput.com\/services-tax-registration.php\">Service tax<\/a> chargeable on any taxable service with reference to its value shall,\u2014<\/p>\n<p style=\"text-align: justify;\">(i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;<\/p>\n<p style=\"text-align: justify;\">(ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money, with the addition of service tax charged, is equivalent to the consideration;<\/p>\n<p style=\"text-align: justify;\">(iii)\u00a0in\u00a0a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner.<\/p>\n<p style=\"text-align: justify;\">(2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged.<\/p>\n<p style=\"text-align: justify;\">(3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service.<\/p>\n<p style=\"text-align: justify;\">(4) Subject to the provisions of sub-sections (1), (2) and (3), the value shall be determined in such manner as may be prescribed.<\/p>\n<p style=\"text-align: justify;\">Explanation.\u2014For\u00a0the purposes of this section,\u2014<\/p>\n<p style=\"text-align: justify;\">(a) \u201cconsideration\u201d includes any amount that is payable for the taxable services provided or to be provided;<\/p>\n<p style=\"text-align: justify;\">(b) \u201cmoney\u201d includes any currency,\u00a0cheque, promissory note, letter of credit, draft, pay order,\u00a0travellers\u00a0cheque, money order, postal remittance and other similar instruments but does not include currency that is held for its numismatic value;<\/p>\n<p style=\"text-align: justify;\">(c) \u201cgross amount charged\u201d includes payment by\u00a0cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and\u00a0\u2018book adjustment, and any amount credited or debited, as the case may be, to any account, whether called \u201cSuspense account\u201d or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0\u00a0\u00a0\u00a0(Section 67 of Finance Act, 1994)<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Inclusion_in_or_Exclusion_from_value_of_certain_expenditure_or_cost\"><\/span><strong>Inclusion in or Exclusion from value of certain expenditure or cost:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0(1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Where any expenditure or costs are incurred by the service provider in the course of providing taxable service, all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service.<\/p>\n<p style=\"text-align: justify;\">[Rule 5(1) of <a href=\"https:\/\/carajput.com\/services-tax-registration.php\">Service Tax<\/a> (Determination of Value) Rules,2006)]<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(2)\u00a0\u00a0\u00a0\u00a0The expenditure or costs incurred by the service provider as a pure agent of the recipient of service shall be excluded from the\u00a0value of the taxable service if all the following conditions are satisfied, namely:-<\/p>\n<p style=\"text-align: justify;\">(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0service provider acts as a pure agent of the recipient of service when he makes payment to third party for the goods or services procured;<\/p>\n<p style=\"text-align: justify;\">(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0recipient of service receives and uses the goods or services so procured by the service provider in his capacity as\u00a0 pure agent of the recipient of service;<\/p>\n<p style=\"text-align: justify;\">(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0recipient of service is liable to make payment to the third party;<\/p>\n<p style=\"text-align: justify;\">(iv)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0recipient of service authorizes the service provider to make payment on his behalf;<\/p>\n<p style=\"text-align: justify;\">(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0recipient of service knows that the goods and services for which payment has been made by the\u00a0 service provider shall be provided by the\u00a0 third party;<\/p>\n<p style=\"text-align: justify;\">(vi)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0payment made by the service provider on behalf of the recipient of service has been separately indicated in the invoice issued by the service provider to the recipient of service;<\/p>\n<p style=\"text-align: justify;\">(vii)\u00a0\u00a0\u00a0\u00a0\u00a0The service provider recovers from the recipient of service only such amount as has been paid by him to the third party; and<\/p>\n<p style=\"text-align: justify;\">(viii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The\u00a0goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0[Rule 5(2) of <a href=\"https:\/\/carajput.com\/services-tax-registration.php\">Service Tax<\/a> (Determination of Value) Rules, 2006)]<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"G_Exemption_Exclusion\"><\/span><strong>(G)\u00a0\u00a0\u00a0\u00a0Exemption &amp; Exclusion:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ol style=\"text-align: justify;\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Exemption_to_Small_Scale_Service_Providers\"><\/span><strong> Exemption to Small Scale Service Providers:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services of aggregate value not exceeding Ten\u00a0lakh* rupees in any financial year from the whole of the service tax\u00a0leviable thereon under section 66 of the said Finance Act:<\/p>\n<p style=\"text-align: justify;\">Provided that nothing contained in this notification shall apply to,-<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(i)\u00a0Taxable\u00a0services provided by a person under a brand name or trade name,<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0whether\u00a0registered or not, of another person; or<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(ii)\u00a0Such\u00a0value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994.<\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li>The exemption contained in this notification shall apply subject to the following<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">conditions, namely:-<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(i) The provider of taxable service has the option not to avail the exemption contained in this notification and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(ii) The provider of taxable service shall not avail the CENVAT credit of service tax paid on any input services, under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 (herein after referred to as the said rules), used for providing the said taxable service, for which exemption from payment of service tax under this notification is availed of;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(iii) The provider of taxable service shall not avail the <a href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-cenvat-credit-rules-2004\/\">CENVAT<\/a> credit under rule 3 of the said rules, on capital goods received in the premises of provider of such taxable service during the period in which the service provider avails exemption from payment of service tax under this notification;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(iv) The provider of taxable service shall avail the CENVAT credit only on such inputs or input services received, on or after the date on which the service provider starts paying service tax, and used for the provision of taxable services for which service tax is payable;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(v) The provider of taxable service who starts availing exemption under this notification shall be required to pay an amount equivalent to the CENVAT credit taken by him, if any, in respect of such inputs lying in stock or in process on the date on which the provider of taxable service starts availing exemption under this notification;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(vi) The balance of CENVAT credit lying\u00a0unutilised\u00a0in the account of the taxable service provider after deducting the amount referred to in sub-paragraph (v), if any, shall not be\u00a0utilised\u00a0in terms of provision under sub-rule (4) of rule 3 of the said rules and shall lapse on the day such service provider starts availing the exemption under this notification;<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(vii) Where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each<\/p>\n<p style=\"text-align: justify;\">premises\u00a0or each services; and<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0(viii)\u00a0The\u00a0aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed rupees *<strong>ten\u00a0lakhs<\/strong>\u00a0in the preceding financial year.<\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li>For the purposes of determining aggregate value not exceeding\u00a0<strong>ten<\/strong>*lakh\u00a0rupees, to avail exemption under this notification, in relation to taxable service provided by a goods transport agency, the payment received towards the gross amount charged by such goods transport agency under section 67 for which the person liable for paying service tax is as specified under subsection (2) of section 68 of the said Finance Act read with <a href=\"https:\/\/carajput.com\/services-vat.php\">Service Tax Rules, 1994<\/a>, shall not be taken into account.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><em>Explanation.-\u00a0<\/em>For the purposes of this notification,-<\/p>\n<p style=\"text-align: justify;\">(A) \u201cBrand name\u201d or \u201ctrade name\u201d means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, logo, label, signature, or invented word or writing which is used in relation to such specified services for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified services and some person using such name or mark with or without any indication of the identity of that person;<\/p>\n<p style=\"text-align: justify;\">(B) \u201cAggregate value not exceeding\u00a0<strong>*ten\u00a0lakh\u00a0rupees<\/strong>\u00a0means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services till the aggregate amount of such payments is equal to ten\u00a0lakh\u00a0rupees but does not include payments received towards such gross amount which are exempt from whole of service tax\u00a0leviable\u00a0thereon under section 66 of the said Finance Act under any other notification.<\/p>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li>This notification shall come into force on the 1st day of April, 2005.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>[Notification No. 6\/2005-ST, dated 1-3-2005. *Amended by\u00a0Notfn.No. 8\/2008-ST dated 01.03.2008]<\/strong><\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Services_to_UN_Agencies\"><\/span><strong>Services to UN Agencies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Services provided to United Nations or an International Organizations are exempt.<\/p>\n<p style=\"text-align: justify;\">[Notification No. 16\/2002-ST, dated 2-8-2002]<\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><strong>Export of service<\/strong>: Any service which is taxable under clause 105 of Section 65 may be exported without payment of service tax.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">(Rule 4 of Export of Services Rules, 2005)<\/p>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li><strong>Exemption to services provided to a developer of SEZ or a <a href=\"https:\/\/carajput.com\/sez-stpi.php\">unit of SEZ<\/a>:<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Exempts the taxable services specified in clause (105) of section 65 of the said Finance Act, which are provided in relation to the authorized operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not\u00a0the\u00a0said taxable services are provided inside the Special Economic Zone,\u00a0from\u00a0the whole of the service tax\u00a0leviable\u00a0thereon under section 66 of the said Finance Act subject to certain conditions. (Refer notification for details)<\/p>\n<p style=\"text-align: justify;\">{Notification No. 09\/2009ST dated 03.03.2009 (Prior to 03.03.2009 Notfn.No4\/2004-ST dated 31.03.2004)}<\/p>\n<ol style=\"text-align: justify;\" start=\"5\">\n<li><strong>Exemption to value of goods &amp; material sold by service provider:\u00a0\u00a0<\/strong>In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax\u00a0leviable\u00a0thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u00a0(<\/strong>Notification No. 12\/2003-ST dated 20.06.2003 effective from 01.07.2003)<\/p>\n<ol style=\"text-align: justify;\" start=\"6\">\n<li><strong>Exemption to taxable services provided by TBI and STEP:\u00a0\u00a0<\/strong>All taxable services, provided by a Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Govt. of India from the whole of the service tax\u00a0leviablethereon subject\u00a0tio\u00a0certain conditions and procedures. (Refer notification for details)<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">(Notification No.09\/2007 ST dated 01.03.2007)<\/p>\n<ol style=\"text-align: justify;\" start=\"7\">\n<li><strong>Exemption to taxable services provided by entrepreneurs located within the premises of TBI or STEP<\/strong>:\u00a0\u00a0All taxable services, provided by an entrepreneur located\u00a0\u00a0within the premises of a Technology Business Incubator\u00a0\u00a0(TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the\u00a0\u00a0National Science and technology\u00a0\u00a0Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Govt. of India\u00a0\u00a0from the whole of the service tax\u00a0\u00a0leviable\u00a0thereon subject\u00a0\u00a0to certain conditions and procedures. (Refer notification for details)<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">(Notification No.10\/2007 ST dated 01.03.2007)<\/p>\n<ol style=\"text-align: justify;\" start=\"8\">\n<li><strong>Exemption to services provided to Foreign Diplomatic Missions or Consular Post in India:\u00a0\u00a0<\/strong>All services provided by any person, for the official use of a Foreign Diplomatic Mission or Consular Post in India are exempted from service tax subject to certain conditions and procedures. (Refer notification for details)<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">(Notification No. 33\/2007-ST dated 23.05.2007)<\/p>\n<ol style=\"text-align: justify;\" start=\"9\">\n<li><strong>Exemption to services provided for personal use of a family member of Diplomatic Agent or Career Consular Officers posted in Foreign Diplomatic Mission\/Consular Post in India:\u00a0\u00a0\u00a0<\/strong>All services provided by any person, for personal use of family member of Diplomatic Agents or Career Consular officers posted in a Foreign Diplomatic Mission or Consular Post in India are exempted from service tax subject to certain conditions and procedures. (Refer notification for details)(Notification No. 34\/2007-ST dated 23.05.2007.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; All ABOUT SUPPORT SERVICES OF BUSINESS OR COMMERCE UNDER SERVICES TAX &nbsp; \u201cSupport Services of Business or Commerce\u201d\u00a0means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and\u00a0fulfillment\u00a0services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[3141,2651,3140,3138,2929,3145,3144],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/342"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=342"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/342\/revisions"}],"predecessor-version":[{"id":19826,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/342\/revisions\/19826"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}