Service tax on specified professional and commercial services: levy applies to services rendered in India with registration and payment obligations. Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on specified professional and commercial services: levy applies to services rendered in India with registration and payment obligations.
Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance.
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