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of <h1>5% Service Tax Imposed on Consulting Engineers and Manpower Agencies from July 7, 1997; Overseas Services Exempt.</h1> The circular addresses the imposition of a 5% service tax on services provided by consulting engineers and manpower recruitment agencies, effective from July 7, 1997. Manpower recruitment agencies are defined as commercial entities offering services related to manpower recruitment, including database management, candidate screening, and advertisement placement. Consulting engineers are those providing advice or technical assistance in engineering disciplines. Both are required to register for service tax collection and file quarterly returns. Payments received are taxed monthly, with provisions for provisional assessments. Services rendered overseas by consulting engineers are exempt if paid in convertible foreign exchange.
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