Service Tax code for Tax Consultancy Services- Freelancer

[V K]

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..

[Ganeshan Kalyani]

You may register under

65(105)(r)

Management or Business consultant

[KASTURI SETHI]

Yes. I agree with Sh.Ganeshan Kalyani, Sir.

[KASTURI SETHI]

O0440116 accounting code .

[DR.MARIAPPAN GOVINDARAJAN]

If your turnover is less than the threshold you are not required to take service tax registration. Please check up your turnover and if it exceeds the threshold limit you may register under the code as opined by experts.

AI Summary

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.