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of <h1>Service Tax on Underwriting Effective Since 1998; Key Definitions and Circular Updates Clarified</h1> The taxable services related to underwriting, effective from October 16, 1998. It specifies that any service provided by an underwriter concerning underwriting is taxable. Initially, the service receiver was a client until May 15, 2008, after which it became any person. The definitions of 'underwriter' and 'underwriting' are provided as per the Securities and Exchange Board of India (Underwriters) Rules, 1993. Additionally, Circular No. 96/7/2007 dated August 23, 2007, supersedes previous circulars and clarifications on technical issues related to service tax, including scope, classification, and exemptions.
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