https://www.taxtmi.com/circulars?id=84 Service tax is extended to newly specified services and to expanded classes of existing services from the date appointed by the Central Government. The circular sets out category-specific exemptions and clarifications: call centers and medical transcription centers are exempt; commission agents are exempt but consignment agents remain taxable; vocational and certain training institutes are exempt or conditionally exempt; maintenance, commissioning and technical certification services are taxable with rules on valuation and invoicing; sale value of goods separately invoiced may be excluded; non-resident service receipts paid by recipients permit registration and credit on documentary proof. en-us Fri, 20 Jun 2003 00:00:00 +0530 Sat, 31 Dec 2011 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=84 Service tax is extended to newly specified services and to expanded classes of existing services from the date appointed by the Central Government. The circular sets out category-specific exemptions and clarifications: call centers and medical transcription centers are exempt; commission agents are exempt but consignment agents remain taxable; vocational and certain training institutes are exempt or conditionally exempt; maintenance, commissioning and technical certification services are taxable with rules on valuation and invoicing; sale value of goods separately invoiced may be excluded; non-resident service receipts paid by recipients permit registration and credit on documentary proof. Circulars Service Tax Fri, 20 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=84