Services by the intermediaries

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.... (b) authorised person to a member of a commodity exchange; (c) mutual fund agent to a mutual fund or asset management company; (d) distributor to a mutual fund or asset management company; (e) selling or marketing agent of lottery tickets to a distributer or a selling agent (f) selling agent or a distributer of SIM cards or recharge coupon vouchers; (g) business facilitator or a busin....

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....ntract services which are exempt; Amending notes w.e.f. 1.4.2015 : Exemptions have been withdrawn on the following services: (a) services provided by a mutual fund agent to a mutual fund or assets management company, (b) distributor to a mutual fund or AMC, (c) selling or marketing agent of lottery ticket to a distributor. Service Tax on these services shall be levied on reverse charge bas....

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....es mentioned in clause (g); (gb) business facilitator or a business correspondent to an insurance company in a rural area (h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt; Amending notes w.e.f. 21.10.2015 : in the opening paragraph, in entry 29, for clause (g), the following clauses shall be substituted, n....