Sir, as per my knowledge a company is chargeable to service tax in following category of services:
(1) GTA (2) Business Auxiliary Services (3) Security Services (4) Manpower Agency (5) Advocate Services
there may be more category of services otherthan above, so pls advice.
Regards,
Mridul
Service tax applicability: companies liable for specified service categories; verify applicable notifications for exact coverage and compliance. Companies may be liable to service tax for services in specified categories namely GTA, Business Auxiliary Services, Security Services, Manpower Agency services and Advocate Services; parties should consult the relevant notifications to determine precise chargeability and compliance requirements. (AI Summary)