Applicability of Service tax on advising ,maintaing all statutory books

[shyamal roychowdhury]

RE :- BUSINESS AUXILORY My client not a professonal. he over the yers worked in office & earned practical experiences on procedures , rules & regulations of P.F V& E.S.I/ He is operating a popritory concern under a trade name & giving services of advising ,maintaing all statutory books of accounts ,fillin challans returns etc of his clients . In other words what his client is suppossed to do under the PF & ESI ACT , he is doing those things.. He has office & number of Emplyoees. Now the ISSUE IS :- DOES HE COME UNDER ANY CLAUSE UNDER SERVICE TAX ? Can he be coverd under the amended provisions of Business Auxilory wef 16th june 2005 & liable for service tax ? Though individual , He is commercial concern . his turnover is more than exmtion limit.

[Surender Gupta]

As explained by you, this activity is not laiable to tax under the current provisions of the service tax.

AI Summary

Service Tax applicability on statutory compliance services: advisory and PF/ESI maintenance not taxable under current business auxiliary provisions.
Advising on and performing clients' PF and ESI compliance, maintaining statutory books, preparing returns and filing challans by a proprietary commercial concern does not fall within the taxable ambit of Business Auxiliary Services and is not leviable to service tax under the then applicable provisions.