Taxability of Service tax - port developer

[Guest]

Ref : notification no. 16/2005 and 17/2005 Whether port developer has to pay ST on consultant services received for the purpose of port construction or exemption is available as per above notifications. Moreover if consultant is a foreign concern, what will be the status

[Surender Gupta]

In the notification no. 16/2005 and 17/2005 only services falling under clause no. (zzq) and (zzza) respectively are exempt. Other services will continue to be taxable as usual. For decide the taxability of Consultant Services, please refer section 66A and rules.

AI Summary

Service tax on consultant services: exemptions limited to specified clauses; taxability governed by section 66A and rules. The notifications exempt only services falling under clauses (zzq) and (zzza); other services remain taxable. Determination of taxability for consultant services, including those received by a port developer, must be made under section 66A and the applicable rules rather than by relying solely on those notifications.