Exempts the taxable services provided by a call centre or a medical transcription centre - 008/03 - Service Tax

Service tax exemption for call centre and medical transcription services removes tax liability on those client-facing services.

Exempts taxable services provided by a call centre or a medical transcription centre to a client from service tax under the Finance Act, 1994. A call centre is defined as a commercial concern providing assistance, information or contacting customers for sales, telemarketing, payments and related activities using telephone, leased lines, satellite links, mail, fax, web chat and information systems for monitoring and recording on behalf of another person; a medical transcription centre transcribes medical records. The notification took effect on its commencement date and was later amended and rescinded.