TaxTMI 
TaxTMI 
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
Taxability of Service tax - port developer
24 Apr 2006 
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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. (AI Summary)
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. (AI Summary)