Subject: Tax on 15 New Services to be effective from 16.7.2001- Instructions regarding.

Self-assessment for expanded service tax: fifteen services taxed from 16 July 2001 with designated authority and valuation rules.

Service tax on fifteen specified services takes effect 16 July 2001 with amendments introducing self-assessment, designation of authorities for registration, assessment and recovery, revised interest and penalty provisions, and rule changes including Form ST-1 PAN reporting. Annexures define the scope, taxable providers, valuation rules and exclusions for each newly taxable service and provide operational clarifications on reimbursement, composite charges, centralised billing, and which entities bear liability.