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          Service Tax

          Asset management

          Taxable Services - As appliable on or before 30-6-2012

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          Asset management service taxation: providers (excluding banks and certain financial institutions) liable to service tax for fund and portfolio management. Asset management services, including portfolio and all forms of fund management, are taxable when provided by any person to any other person, except services provided by a banking company, financial institution (including a non-banking financial company) or specified corporate/commercial concerns; providers who are not so excluded are liable to pay service tax.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Asset management service taxation: providers (excluding banks and certain financial institutions) liable to service tax for fund and portfolio management.

                                  Asset management services, including portfolio and all forms of fund management, are taxable when provided by any person to any other person, except services provided by a banking company, financial institution (including a non-banking financial company) or specified corporate/commercial concerns; providers who are not so excluded are liable to pay service tax.


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