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of <h1>Asset management services taxable from June 1, 2007, under section 65(105)(zzzzc); service providers liable for tax.</h1> Asset management services, effective from June 1, 2007, are taxable under section 65(105)(zzzzc). These services include asset, portfolio, and fund management provided to any person by entities other than banking companies or financial institutions. The service provider, excluding banking entities, is liable to pay the service tax. Circular No. 96/7/2007, dated August 23, 2007, supersedes previous circulars and clarifications on service tax technical issues, including service scope, classification, valuation, and exemptions, effectively withdrawing earlier clarifications.
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