https://www.taxtmi.com/circulars?id=138 Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance. en-us Wed, 07 Oct 1998 00:00:00 +0530 Thu, 12 Jan 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=138 Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance. Circulars Service Tax Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=138