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of <h1>Business Support Services Taxable Since 2006; Expanded Scope in 2011 Under Finance Act, Circular No. 96/7/2007 Applies.</h1> Support services of business or commerce became taxable services effective from May 1, 2006, with an expanded scope from May 1, 2011. These services include operational and administrative assistance, customer relationship management, logistics, and infrastructural support. The relevant accounting codes are 00440366 for service tax and 00440367 for interest and penalty. Circular No. 96/7/2007 supersedes previous clarifications on technical issues related to service tax, including scope, classification, and exemptions. The Finance Act, 2011, further enlarged the definition of business support services to encompass a broader range of activities and services provided in relation to business or commerce.
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