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of <h1>Service Tax Introduced on New Services Post Finance Bill 2003; Exemptions for Call Centers, Medical Transcription, Vocational Training.</h1> The circular outlines the imposition of service tax on new services following the Finance Bill, 2003, effective from July 1, 2003. New taxable services include commercial training, technical testing, maintenance, business auxiliary services, and more. Exemptions are granted to call centers, medical transcription centers, and certain vocational training institutes. Clarifications address doubts on business auxiliary services, commercial coaching, maintenance contracts, franchise services, and technical inspections. Specific exemptions are detailed for religious mandap services and service tax credits on business telephones. The document emphasizes the need for wide publicity and consultations to facilitate compliance and understanding of these changes.
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