Category Determination

[Asked by Guest]

Under which head the services of Call Centres/BPO are covered?

The BPO serives rendered wil come under MANAGMENT CONSULTANTS SERIVES. The BPO services rendered are in relation to a part of managment serives. And Managment Consultants Services defintion includes any service directly or indirectly in connection with the management of any organisation in any manner and includes any person who renders any advice ,consultancy .............of any working system of any organisation. Hope this wil solve ur query

[Ravi Chopra]

Generally under Business Auxiliary Services unless providing a service which is eligible for classification under different category.

AI Summary

Service classification of call centres may be under management consultant services or business auxiliary services for service tax.
Classification of call centre and BPO services for service tax can fall under Management Consultant Services where the service involves advice or consultancy connected with the management or working systems of an organisation, or alternatively under Business Auxiliary Services where the activity is ancillary support to business operations rather than core management consultancy.