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Applicability of Service tax on advising ,maintaing all statutory books, Service Tax |
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Applicability of Service tax on advising ,maintaing all statutory books |
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RE :- BUSINESS AUXILORY My client not a professonal. he over the yers worked in office & earned practical experiences on procedures , rules & regulations of P.F V& E.S.I/ He is operating a popritory concern under a trade name & giving services of advising ,maintaing all statutory books of accounts ,fillin challans returns etc of his clients . In other words what his client is suppossed to do under the PF & ESI ACT , he is doing those things.. He has office & number of Emplyoees. Now the ISSUE IS :- DOES HE COME UNDER ANY CLAUSE UNDER SERVICE TAX ? Can he be coverd under the amended provisions of Business Auxilory wef 16th june 2005 & liable for service tax ? Though individual , He is commercial concern . his turnover is more than exmtion limit.
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As explained by you, this activity is not laiable to tax under the current provisions of the service tax.
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