In the case of an assessee engaged in the business of data entry work of electoral roll work for Gujarat Government having gross receipt exceeding Rs. 10 lacks and the payment for this work made by Collector. Let me know:
- Is this service taxable? If Yes, under which category?
- Is there is any abetment or exemption benefit which he can enjoy?
Business support services: data-entry for electoral rolls is taxable with no specific exemptions under standard service tax rules. Data-entry services for electoral roll preparation paid by the Collector are taxable under business support services; no specific abatement or exemption applies and the provider is governed by standard service tax provisions. (AI Summary)