Service tax assessment officers appointed with specified exclusions for numerous service categories from the 'any other assessee' class. The Board amends Rule 3 Schedule by substituting the Any other assessee entry to exclude a specified list of service categories (such as advertising, courier, customs house agents, consulting engineers, manpower recruiters, clearing and forwarding agents, tour operators, architects, real estate agents and consultants, management consultants, market research agencies, credit rating agencies, security agencies, mechanised slaughterhouses, underwriting, and practising chartered professionals), thereby clarifying which service providers are not covered by the residual assessee classification for assessment and collection under the Service Tax Rules.
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Provisions expressly mentioned in the judgment/order text.
Service tax assessment officers appointed with specified exclusions for numerous service categories from the 'any other assessee' class.
The Board amends Rule 3 Schedule by substituting the Any other assessee entry to exclude a specified list of service categories (such as advertising, courier, customs house agents, consulting engineers, manpower recruiters, clearing and forwarding agents, tour operators, architects, real estate agents and consultants, management consultants, market research agencies, credit rating agencies, security agencies, mechanised slaughterhouses, underwriting, and practising chartered professionals), thereby clarifying which service providers are not covered by the residual assessee classification for assessment and collection under the Service Tax Rules.
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