Taxable Services an e-book |
|
Click here for omitted services |
Index of Taxable Services
|
As applicable upto 30-6-2012.
The scope of Positive list of services under service tax is no more relevant after introduction of Negative List concept w.e.f. 1-7-2012 |
Code
|
Clause
|
Taxable Service
|
|
|
001 |
65(105)(a) |
Stock Broker |
Notificatios |
Circulars |
002 |
65(105)(zzzx) |
Telecommunication |
Notificatios |
Circulars |
003 |
65(105)(d) |
General Insurance |
Notificatios |
Circulars |
004 |
65(105)(e) |
Advertisement Agency |
Notificatios |
Circulars |
005 |
65(105)(f) |
Courier |
Notificatios |
Circulars |
006 |
65(105)(g) |
Consulting Engineer |
Notificatios |
Circulars |
007 |
65(105)(h) |
Custom House Agent |
Notificatios |
Circulars |
008 |
65(105)(i) |
Steamer Agent |
Notificatios |
Circulars |
009 |
65(105)(j) |
Clearing and Forwarding Agent |
Notificatios |
Circulars |
010 |
65(105)(k) |
Manpower recruitment or supply agency |
Notificatios |
Circulars |
011 |
65(105)(l) |
Air Travel Agent |
Notificatios |
Circulars |
012 |
65(105)(m) |
Mandap Keeper |
Notificatios |
Circulars |
013 |
65(105)(n) |
Tour operator |
Notificatios |
Circulars |
014 |
65(105)(o) |
Rent A Cab scheme operator |
Notificatios |
Circulars |
015 |
65(105)(p) |
Architect |
Notificatios |
Circulars |
016 |
65(105)(q) |
Interior decorator |
Notificatios |
Circulars |
017 |
65(105)(r) |
Management or Business consultant |
Notificatios |
Circulars |
018 |
65(105)(s) |
Chartered Accountant |
Notificatios |
Circulars |
019 |
65(105)(t) |
Cost Accountant |
Notificatios |
Circulars |
020 |
65(105)(u) |
Company Secretary |
Notificatios |
Circulars |
021 |
65(105)(v) |
Real Estate Agent |
Notificatios |
Circulars |
022 |
65(105)(w) |
Security Agency |
Notificatios |
Circulars |
023 |
65(105)(x) |
Credit Rating Agency |
Notificatios |
Circulars |
024 |
65(105)(y) |
Market Research Agency |
Notificatios |
Circulars |
025 |
65(105)(z) |
Underwriter |
Notificatios |
Circulars |
026 |
65(105)(za) |
Scientist or Technocrat |
Notificatios |
Circulars |
027 |
65(105)(zb) |
Photography |
Notificatios |
Circulars |
028 |
65(105)(zc) |
Convention |
Notificatios |
Circulars |
029 |
65(105)(zh) |
On-line Information and Data Base Access or retrieval |
Notificatios |
Circulars |
030 |
65(105)(zi) |
Video tape Production |
Notificatios |
Circulars |
031 |
65(105)(zj) |
Sound Recording |
Notificatios |
Circulars |
032 |
65(105)(zk) |
Broadcasting agency |
Notificatios |
Circulars |
033 |
65(105)(zl) |
Insurance auxiliary services concerning general insurance business |
Notificatios |
Circulars |
034 |
65(105)(zm) |
Banking or Financial institution |
Notificatios |
Circulars |
035 |
65(105)(zn) |
Port |
Notificatios |
Circulars |
036 |
65(105)(zo) |
Repair, Reconditioning, Restoration or Decoration of Motor Vehicle |
Notificatios |
Circulars |
037 |
65(105)(zq) |
Beauty Treatment |
Notificatios |
Circulars |
038 |
65(105)(zr) |
Cargo Handling |
Notificatios |
Circulars |
039 |
65(105)(zs) |
Cable Operator |
Notificatios |
Circulars |
040 |
65(105)(zt) |
Dry Cleaning |
Notificatios |
Circulars |
041 |
65(105)(zu) |
Event Management |
Notificatios |
Circulars |
042 |
65(105)(zv) |
Fashion Designer |
Notificatios |
Circulars |
043 |
65(105)(zw) |
Health Club and Fitness |
Notificatios |
Circulars |
044 |
65(105)(zx) |
Life insurance |
Notificatios |
Circulars |
045 |
65(105)(zy) |
Insurance auxiliary services concerning life insurance business |
Notificatios |
Circulars |
046 |
65(105)(zz) |
Rail Travel Agent |
Notificatios |
Circulars |
047 |
65(105)(zza) |
Storage and warehousing |
Notificatios |
Circulars |
048 |
65(105)(zzb) |
Business Auxiliary |
Notificatios |
Circulars |
049 |
65(105)(zzc) |
Commercial Training or Coaching Centre |
Notificatios |
Circulars |
050 |
65(105)(zzd) |
Commissioning and installation agency |
Notificatios |
Circulars |
051 |
65(105)(zze) |
Franchise |
Notificatios |
Circulars |
052 |
65(105)(zzf) |
Internet Cafe |
Notificatios |
Circulars |
053 |
65(105)(zzg) |
Management, maintenance or repair |
Notificatios |
Circulars |
054 |
65(105)(zzh) |
Technical testing and analysis |
Notificatios |
Circulars |
055 |
65(105)(zzi) |
Technical inspection and certification |
Notificatios |
Circulars |
056 |
65(105)(zzk) |
Foreign Exchange Broker |
Notificatios |
Circulars |
057 |
65(105)(zzl) |
Other Port |
Notificatios |
Circulars |
058 |
65(105)(zzm) |
Airport or a civil enclave |
Notificatios |
Circulars |
059 |
65(105)(zzn) |
Transport of Goods by Aircraft |
Notificatios |
Circulars |
060 |
65(105)(zzo) |
Business Exhibition |
Notificatios |
Circulars |
061 |
65(105)(zzp) |
Transport of goods by road |
Notificatios |
Circulars |
062 |
65(105)(zzq) |
Commercial or Industrial Construction |
Notificatios |
Circulars |
063 |
65(105)(zzr) |
Intellectual Property |
Notificatios |
Circulars |
064 |
65(105)(zzs) |
Opinion Poll |
Notificatios |
Circulars |
065 |
65(105)(zzt) |
Outdoor Caterer |
Notificatios |
Circulars |
066 |
65(105)(zzu) |
Programme Producer |
Notificatios |
Circulars |
067 |
65(105)(zzv) |
Survey and Exploration of Mineral |
Notificatios |
Circulars |
068 |
65(105)(zzw) |
Pandal or shamiana |
Notificatios |
Circulars |
069 |
65(105)(zzx) |
Travel Agent |
Notificatios |
Circulars |
070 |
65(105)(zzy) |
Forward Contract |
Notificatios |
Circulars |
071 |
65(105)(zzz) |
Transport of goods other than water through pipeline or other conduit |
Notificatios |
Circulars |
072 |
65(105)(zzza) |
Site formation and clearance, excavation and earthmoving and demolition |
Notificatios |
Circulars |
073 |
65(105)(zzzb) |
Dredging |
Notificatios |
Circulars |
074 |
65(105)(zzzc) |
Survey and Map Making |
Notificatios |
Circulars |
075 |
65(105)(zzzd) |
Cleaning Activity |
Notificatios |
Circulars |
076 |
65(105)(zzze) |
Club or Association |
Notificatios |
Circulars |
077 |
65(105)(zzzf) |
Packing Activity |
Notificatios |
Circulars |
078 |
65(105)(zzzg) |
Mailing List Compilation and Mailing |
Notificatios |
Circulars |
079 |
65(105)(zzzh) |
Construction of Complex |
Notificatios |
Circulars |
080 |
65(105)(zzzi) |
Registrar to an issue |
Notificatios |
Circulars |
081 |
65(105)(zzzj) |
Share Transfer Agent |
Notificatios |
Circulars |
082 |
65(105)(zzzk) |
Automated teller machine operations, maintenance or management |
Notificatios |
Circulars |
083 |
65(105)(zzzl) |
Recovery of any sums |
Notificatios |
Circulars |
084 |
65(105)(zzzm) |
Sale of space or time for advertisement |
Notificatios |
Circulars |
085 |
65(105)(zzzn) |
Sponsorship |
Notificatios |
Circulars |
086 |
65(105)(zzzo) |
Air transport of such passenger embarking in India for domestic journey or international journey |
Notificatios |
Circulars |
087 |
65(105)(zzzp) |
Transport of goods by Rail |
Notificatios |
Circulars |
088 |
65(105)(zzzq) |
Support services |
Notificatios |
Circulars |
089 |
65(105)(zzzr) |
Auction of property |
Notificatios |
Circulars |
090 |
65(105)(zzzs) |
Public Relation |
Notificatios |
Circulars |
091 |
65(105)(zzzt) |
Ship Management |
Notificatios |
Circulars |
092 |
65(105)(zzzu) |
Internet telecommunication |
Notificatios |
Circulars |
093 |
65(105)(zzzv) |
Transport of such person embarking from any port or other port in India, by a cruise ship. |
Notificatios |
Circulars |
094 |
65(105)(zzzw) |
Credit card, debit card, charge card or other payment card |
Notificatios |
Circulars |
095 |
65(105)(zzzy) |
Mining of mineral, oil or gas |
Notificatios |
Circulars |
096 |
65(105)(zzzz) |
Renting of immovable property |
Notificatios |
Circulars |
097 |
65(105)(zzzza) |
Works contract |
Notificatios |
Circulars |
098 |
65(105)(zzzzb) |
Development and Supply of Contents |
Notificatios |
Circulars |
099 |
65(105)(zzzzc) |
Asset management |
Notificatios |
Circulars |
100 |
65(105)(zzzzd) |
Design |
Notificatios |
Circulars |
101 |
65(105)(zzzze) |
Information Technology Software |
Notificatios |
Circulars |
102 |
65(105)(zzzzf) |
Management of Investment |
Notificatios |
Circulars |
103 |
65(105)(zzzzg) |
Stock Exchange |
Notificatios |
Circulars |
104 |
65(105)(zzzzh) |
Commodity Exchange |
Notificatios |
Circulars |
105 |
65(105)(zzzzi) |
Processing and Clearing House |
Notificatios |
Circulars |
106 |
65(105)(zzzzj) |
Supply of Tangible Goods |
Notificatios |
Circulars |
107 |
65(105)(zzzzk) |
Cosmetic Surgery or Plastic Surgery |
Notificatios |
Circulars |
108 |
65(105)(zzzzl) |
Transport of Coastal Goods; and Goods transported through Inland water Service |
Notificatios |
Circulars |
109 |
65(105)(zzzzm) |
Legal Consultancy Service |
Notificatios |
Circulars |
110 |
65(105)(zzzzn) |
Games of chance, including lottery, Bingo or Lotto |
Notificatios |
Circulars |
111 |
65(105)(zzzzo) |
Clinical Establishment |
Notificatios |
Circulars |
112 |
65(105)(zzzzp) |
Keeping or maintaining of medical records |
Notificatios |
Circulars |
113 |
65(105)(zzzzq) |
Promotion or marketing of a brand of goods, service, event or endorsement of name |
Notificatios |
Circulars |
114 |
65(105)(zzzzr) |
Commercial use or exploitation of any event |
Notificatios |
Circulars |
115 |
65(105)(zzzzs) |
Electricity exchange |
Notificatios |
Circulars |
116 |
65(105)(zzzzt) |
Copyright |
Notificatios |
Circulars |
117 |
65(105)(zzzzu) |
Preferential Location |
Notificatios |
Circulars |
118 |
65(105)(zzzzv) |
Restaurant |
Notificatios |
Circulars |
119 |
65(105)(zzzzw) |
Hotel, inn, guest house, club or camp-site |
Notificatios |
Circulars |