Dear Experts
Kindly provide your valuable advice, if any freelancer ( providing sales Tax , excise / service tax consultancy ) want to take the service tax registration, under which code he need to apply. Business Aux or Business Support Services.
or any other relevant code, pls confirm..
Service tax registration for tax consultancy requires Management or Business Consultant code when turnover exceeds threshold. Freelancers providing sales-tax, excise or service-tax consultancy are advised to register under the Management or Business Consultant classification (identified as 65(105)(r)) with accounting code O0440116; however, registration is required only if the freelancer's turnover exceeds the statutory threshold. (AI Summary)