Classification of Taxable Services upto 30.6.2012

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.... versus Person providing Services D. Can exemption notifications determine / change the classification? E. Departmental Clarifications ========== Section 65A of the Service Tax (Chapter V of the Finance Act, 1994) Section 65A has been inserted by the Finance Act, 2002 with effect from 14-05-2003. Before insertion of this section, there was no provision addressing the manner of classifica....

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.... c) Classification shall be determined in accordance with the taxable service or in accordance with the person who is providing taxable service. ========== B If a taxable service prima facie, classifiable under two or more sub clauses: - [Section 65A(2)] (i) Where the situation is similar to (a) above: [Sec. 65A (2) (a) + (c)] Where a taxable service is, prima facie, classifiable under two ....

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....f this clause shall be applicable only it the classification can not be determined in accordance with 65A (2) (a). When a service cannot be classified in the manner as above, it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration. ========== C Classification of services: Nature of Services versus Person providing Services Sub-C....

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....rofessional capacity 3 Few examples where services taxable in accordance with the person providing services as well as nature of services - Stock broker - in connection with sale and purchase of securities - Telegraph authority - telephone / telex / pager/ facsimile / lease circuit In the above all examples, it may be cleared the first of all one has to find the relevant sub-clause for a par....