https://www.taxtmi.com/circulars?id=657 Service tax applies to manpower recruitment agencies and consulting engineers; taxable value is the gross amount charged to the client for recruitment or consultancy services, excluding reimbursed actual expenses supported by documentary evidence. The billing agency or consulting engineer who raises the bill is responsible for collecting and remitting tax, which must be paid on receipts at each stage by the 15th of the succeeding month. Registration, quarterly returns, payment in prescribed bank branches, provisional assessment, and assessment and appellate procedures under Central Excise law apply; overseas consulting services paid in convertible foreign exchange are exempt. en-us Fri, 04 Jul 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=657 Service tax applies to manpower recruitment agencies and consulting engineers; taxable value is the gross amount charged to the client for recruitment or consultancy services, excluding reimbursed actual expenses supported by documentary evidence. The billing agency or consulting engineer who raises the bill is responsible for collecting and remitting tax, which must be paid on receipts at each stage by the 15th of the succeeding month. Registration, quarterly returns, payment in prescribed bank branches, provisional assessment, and assessment and appellate procedures under Central Excise law apply; overseas consulting services paid in convertible foreign exchange are exempt. Circulars Service Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=657