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of <h1>Service Providers Liable for Tax on Marketing Services; Excludes Manufacture of Excisable Goods Under Section 65(19)</h1> Business Auxiliary Service (BAS) is defined under section 65(19) as any service provided to a client related to promotion, marketing, customer care, or procurement. The service provider is liable for service tax. BAS excludes activities amounting to the manufacture of excisable goods, as defined in the Central Excise Act. Circular No. 96/7/2007 clarifies that distributors receiving commissions for mutual fund distribution are liable for service tax under BAS. Modifications in BAS exclude activities only if they result in the manufacture of excisable goods, affecting the tax applicability on non-excisable goods like alcoholic beverages.
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