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

Advisory Services by Sole Proprietorship Not Taxable Under Amended Business Auxiliary Services Provisions, June 2005 A query was raised about the applicability of service tax on a sole proprietorship offering advisory services, maintaining statutory books, and filing returns related to PF and ESI for clients. The proprietor, who is not a professional but has gained experience through office work, operates a commercial concern with employees and a turnover exceeding the exemption limit. The question was whether these services fall under the amended provisions of Business Auxiliary Services effective from June 16, 2005. The response clarified that the described activities are not liable for service tax under the current provisions.