NOTE ON IMPORT AND EXPORT OF SERVICES A.R. KRISHNAN Chartered Accountant 1. SITUS OF TAXATION TERRITORIAL JURISDICTION 1.

1 By section 64(1), the Act extends to the whole of India except the state of Jammu and Kashmi , and !y section 64("), the le#y applies to $taxa!le se #ices p o#ided%. CHARGE OF SERVICE TAX 1.& 'ection 66 is the cha (in( section of the Act, which p o#ides that the e shall !e le#ied a se #ice tax ) 1*+ of the #alue of taxa!le se #ices efe ed to in #a ious clauses of section 6,(1*,) of the Act which defines $taxa!le se #ice%. SITUS OF TAXATION 1.3 Three propositions [s. 64(1), s.64(3) & s.66] : -he e must !e a se #ice -he se #ice must !e a $taxa!le se #ice% -he se #ice must !e $provided [in India ?]

Serv !e - T*.*$/e Serv !e - Pr&v 'e' ) I)' * 1.4 -wo issues a ise in this context . (i) (ii) /hethe the se #ices must !e p o#ided $in India% 0 /hat is the meanin( of the te m $p o#ided% 0

Whether the serv !es "#st $e %r&v 'e' ( ) I)' *+ , 1., 1n a eadin( of section 64(") and section 66 it is clea that the taxa!le e#ent is the p o#ision of se #ice. 2owe#e , unli3e othe enactments neithe section 64 no the cha (in( section #i4., section 66 contain an exp ess p o#ision of the place whe e the taxa!le e#ent i.e. p o#ision of se #ices must happen. 5o 6ent al 7xcise Act, 1844 manufactu ed ) I)' *+. the le#y of example !y section " of the excise duty falls on $(oods

'imila ly the 9nited Kin(dom :A- Act, 1884 !y section 1 p o#ides as follows;
(1. V*/#e *''e' t*..0 :alue added tax shall !e cha (ed, <<..= (a) on supply of (oods o se #ices ) the U) te' K )1'&" <<.%

5u the section 4 eads as follows ;

$4. 'cope of :A- on taxa!le supplies ; (1) :A- shall !e cha (ed on any supply of (oods o se #ices "*'e ) the U) te' K )1'&", <<%

1.6

2owe#e , on a con>oint eadin( of section 64(1), 64(") and 66 one may state that it is implicit in the scheme of the Act that the taxa!le e#ent i.e. p o#ision of se #ices must happen in the taxa!le te ito ies i.e. $India%. 6i cula follows ;
$-he exp ession $India% includes the te ito ial wate s of India. Indian te ito ial wate s extend up to twel#e nautical miles f om the Indian land mass. 6hapte : of the 5inance Act which (o#e ns the le#y of 'e #ice -ax has not extended to the le#y to desi(nated a eas in the 6ontinental 'helf and the 7xclusi#e 7conomic Bone of India (as has !een done in case of 6ent al 7xcise #ide ?otification ?o. 166@AC=6.7., dated 11=6=AC and in case of 6ustoms !y ?otification ?os. 11@AC=6us., Dated 14=1=AC E 64@8C= 6us., dated 1=1&=8C). It s2 there3&re2 !/*r 3 e' th*t the serv !es %r&v 'e' $e4&)' the terr t&r */ 5*ters &3 I)' * *re )&t / *$/e t& Serv !e T*. *s %r&v s &)s &3 Serv !e t*. h*ve )&t $ee) e.te)'e' t& s#!h *re*s s& 3*r%.

?o. "6@4@&**1='- dated A.1*.&**1 cla ified the position as

-his fu the su!stantiates the fact that the se #ices must !e p o#ided $in India%. 2owe#e , w.e.f. 1.".&**& $India% includes desi(nated a eas in the 6ontinental 'helf and 7xclusi#e 7conomic Bone of India Fnotification no. 1@&**& dated 1.".&**&G. 2ence w.e.f. 1@*"@&**& se #ices p o#ided !eyond the te ito ial wate s of India Fi.e. 1& nautical miles f om the !aselineG !ut in the desi(nated a eas of the 6ontinental 'helf and 7xclusi#e 7conomic Bone of India which extends to &** nautical miles f om the !aseline would also !e lia!le fo se #ice tax. 1.6 Serv !es (%r&v 'e'+ ) I)' * 7 5h*t '&es t "e*), -he next issue is fo a se #ice to !e t eated as !ein( p o#ided in India= (i) whethe the se #ices must !e (%er3&r"e'+ in India 0 o

(ii)

whethe the se #ices must !e (s#%%/ e'+ in India 0

If it is inte p eted as se #ices pe fo med in India the taxa!le !ase would !e $se #ice p o#ide cent ic%. If it is inte p eted as se #ices supplied in India the taxa!le !ase would !e $se #ice ecei#e @ custome cent ic%.

Pr&v 'e'

Ke fo med

'upplied

'e #ice p o#ide cent ic

'e #ice ecei#e @ custome cent ic

De%*rt"e)t*/ !/*r 3 !*t &)s 1.A Depa tmental cla ifications1 lead us to inte p et Hp o#idedI as H ende edI and H ende edI means Hpe fo medI. 2ence one may ta3e a #iew that se #ices %er3&r"e' in India a e lia!le and se #ices %er3&r"e' a! oad a e not lia!le. Acco din(ly, the wo d Hp o#ided in IndiaI may!e conside ed to mean Hpe fo med in IndiaI and hence the taxa!le !ase would !e serv !e %r&v 'er !e)tr !. 1.8 2owe#e , ci cula ?o. ,6@,@&**" dated &,@*4@&**" issued !y the Jinist y of 5inance in the context of inte p etation of expo t of se #ices has cla ified that the 'e #ice tax is destination=!ased consumption tax and it is not applica!le on expo t of se #ices. -hus, a #iew may!e ta3en that se #ices a e deemed to !e $p o#ided% whe e the se #ices a e !&)s#"e'. Acco din(ly the taxa!le !ase could !e conside ed as !#st&"er !e)tr !. Whether serv !es (%r&v 'e'+ S#%%/4+ R#/es re8# re' 1.1* 6onside in( the di#e se natu e of se #ices the wo d $p o#ided% could !e $pe fo med in India% o $supplied in India% dependin( on the natu e of se #ice. 5o instance, in case of ca (o handlin( se #ices whe e physical
1

) I)' * 7 t& 'e! 'e 0 (P/*!e &3

Ka a &.6 of J.5. D. L. Mette 5. ?o. 4"@1*@8C=-L9 dated &&.A.8C (-ou ope ato s)N 6i cula 5. ?o. B=11@1@8A=-L9 dated C=1*=8A) (Ja 3et esea ch a(encies).

pe fo mance of the se #ice is a decisi#e facto , the te m $p o#ided in India% may !e inte p eted as $pe fo med in India%. 2owe#e , in a se #ice li3e mana(ement consultancy se #ice, which is of an intellectual natu e the te m $p o#ided in India% may !e inte p eted as $supplied in India%. 2ence, the e is a eOui ement fo a $Klace of 'upply% Lules p o#idin( whe e the se #ice is conside ed to !e p o#ided dependin( on the natu e of se #ice. In the 9K :A- Act, 1884 the e a e sepa ate $Klace of 'upply% Lules fo each se #ice to dete mine the place of supply and the te ito ial >u isdiction fo taxation. In ou count y too the Act should clea ly p o#ide fo this. 'epa ate supply ules may!e d afted Oua each type of se #ice. 'imila ules ha#e !een adopted in case of 7xpo t of 'e #ices Lules, &**, ($7xpo t Lules%) which has !een notified w.e.f. 1,.".&**, Fexplained !elowG. But the $Klace of 'upply% Lules must !e applica!le to all p o#ision of se #ices whethe in the natu e of impo t o expo t as it exists in the 7u opean 9nion e.(. 9nited Kin(dom, I eland, etc.

9.

EXPORT OF SERVICES

I)tr&'#!t &) &.1 -he 5inance (?o.&) Act, &**4 had empowe ed the 6ent al Po#e nment to ma3e ules to p o#ide fo . (i) (ii) (iii) dete minin( expo t of taxa!le se #icesN ( antin( exemption to, o expo tedN o e!ate of tax paid on input se #ices consumed, o duties paid on (oods used, fo p o#idin( taxa!le se #ices which a e expo ted. Acco din(ly the 6ent al Po#e nment has notified the 7xpo t of 'e #ices Lules, &**, ($7xpo t Lules%) w.e.f. 1,.".&**, which inte alia set out the c ite ia to decide when a se #ice is deemed to ha#e !een expo ted, 3eepin( in #iew the natu e of the diffe ent taxa!le se #ices. -he si(nificant featu es of the 7xpo t Lules a e (i#en !elow. e!ate of tax paid, on se #ices

T*.*$/e serv !es e.%&rte' *re e.e"%t

&.&

All taxa!le se #ices may!e expo ted without payment of se #ice tax. Wh*t s e.%&rt &3 serv !e ,

&."

B oadly, the ules ha#e cate(o i4ed the se #ices in th ee cate(o ies and then defined what would constitute $expo t% of se #ices fo each cate(o y. -he cate(o ies a e; (i) (ii) (iii) Immo#ea!le K ope ty cate(o y Ke fo mance !ased cate(o y Mocation of se #ice ecipient cate(o y

I""&v*$/e %r&%ert4 !*te1&r4 &.4 In case of 8 se #ices ('ee -a!le A of Annexu e 1), which a e p o#ided in elation to immo#a!le p ope ty, the se #ices shall !e conside ed as expo ted if = the immo#a!le p ope ty is situated outside India. F-he se #ice must !e deli#e ed outside India and used in !usiness o fo any othe pu pose outside IndiaN and

Kayment fo

such se #ice p o#ided is

ecei#ed !y the

se #ice p o#ide in con#e ti!le fo ei(n exchan(e.G & Per3&r"*)!e $*se' !*te1&r4 &., In case of ,* se #ices ('ee -a!le B of Annexu e 1), the se #ices shall !e conside ed as expo ted if . (i) (ii) the se #ices a e wholly o pa tly pe fo med outside India. Fthe se #ice must !e deli#e ed outside India and used in !usiness o fo any othe pu pose outside IndiaN and payment fo such se #ice p o#ided is ecei#ed !y the se #ice

(iii)

p o#ide in con#e ti!le fo ei(n exchan(e.G" L&!*t &) &3 serv !e re! % e)t !*te1&r4 &.6 In case of &A se #ices ('ee -a!le 6 of Annexu e 1), the se #ices shall !e conside ed as expo ted in case =

2 3

Inse ted w.e.f. 16.6.&**,. ibid.

(a)

whe e the se #ices a e p o#ided and used in o in elation to comme ce o indust y (i.e. comme cial use), and the ecipient of se #ice is located outside India. 2owe#e , if such a ecipient of se #ices has any comme cial o office in India, the se #ices shall !e indust ial esta!lishment o (i) 1 de fo

conside ed to !e expo ted only if . p o#ision of such se #ice is made !y the ecipient of the se #ice f om any of his comme cial o indust ial esta!lishment o any office located outside IndiaN (ii) (iii) (!) -he se #ice so o de ed is deli#e ed outside India and used in !usiness outside IndiaN and Kayment fo such se #ice p o#ided is ecei#ed !y the se #ice p o#ide in con#e ti!le fo ei(n exchan(e whe e the se #ices a e not p o#ided and used in o in elation to comme ce o indust y (such as fo pe sonal use), if the ecipient of the se #ice is located outside India at the time when such se #ices a e ecei#ed. Re$*te &) t*. %* ' &) serv !es e.%&rte' &.C -he 6ent al Po#e nment has w.e.f. 18 th Ap il, &**,, notified conditions and p ocedu es, fo ( ant of . (a) (!) i. ii. e!ate of tax paid on se #ices expo ted N o e!ate of . se #ice tax paid on input se #ices used, o duties paid on (oods used,

fo p o#idin( taxa!le se #ices which a e expo ted.

:.

IMPORT OF SERVICES ,

S!&%e &3 t*.*$/e serv !e e)/*r1e' $4 E.%/*)*t &) t& se!t &) ;<=1><? 0 t& t*. "%&rt &3 serv !es , ".1 -he Act o ules ha#e not used the wo ds Himpo tI of se #ices. 2owe#e , the scope of taxa!le se #ice has !een enla (ed !y the 5inance Act, &**, 5.e.3. 1;.;.9>>< p esuma!ly to tax impo t of se #ices !y inse tin( an

explanation

in

section

6,(1*,)

definin(

taxa!le

se #ice

which

is

ep oduced as unde ;
$7xplanation = 5o the emo#al of dou!ts, it is he e!y decla ed that whe e any se #ice p o#ided o to !e p o#ided !y a pe son, who has esta!lished a !usiness o has a fixed esta!lishment f om which the se #ice is p o#ided o to !e p o#ided, o has his pe manent add ess o usual place of esidence, in a count y othe than India and such se #ice is ecei#ed o to !e ecei#ed !y a pe son who has his place of !usiness, fixed esta!lishment, pe manent add ess o , as the case may !e, usual place of esidence, in India such se #ice shall !e deemed to !e taxa!le se #ice fo clause%. the pu pose of this

A plain

eadin( of the 7xplanation leads to a conclusion that taxa!le

se #ices p o#ided !y a pe son !ased outside India to a pe son !ased in India, anywhe e in the wo ld would !e conside ed as a taxa!le se #ice. Iss#e 7 ( "%&rt+ &3 the e.%/*)*t &) ".& 1nce $7xplanation% (ets t i((e ed the se #ice is a $taxa!le se #ice%. 2owe#e , the issue is whethe all taxa!le se #ices i especti#e of the place whe e they a e p o#ided a e lia!le fo se #ice tax 0 In othe wo ds, say, whe e a se #ice p o#ide se #ices a e p o#ided = (i) (ii) (iii) In 9' N o In IndiaN o Anywhe e in the wo ld say in 5 ance 0 who is a 9' esident p o#ides se #ices to a if the se #ice ecei#e who is an Indian esident, would it !e taxa!le

Anothe issue is whethe the place of eceipt of se #ice is impo tant 0 -o put it in a ta!ula fo m ; 'e #ice K o#ide . 9' esident Serv !es %er3&r"e' ) India 9' 9' 5 ance ) India India 9' 5 ance 'e #ice ecipient . Indian Lesident T*.*$/e ) I)' * #@s. ;<=1><? , Qes (e#en p io to 16.6.&**,) 0 0 0 Serv !es re!e ve'

Wh*t s the ( "%&rt+ &3 the e.%/*)*t &) ,

Three v e5s

?o chan(e in situs since s. 64 E 66 not amended.

1nly those 'e #ices taxed as a e ecei#ed in India i.e. ecipient must !e in India at the time of eceipt of se #ice

'e #ices taxed e#en if ecipient is a! oad at the time of eceipt of se #ice

:iew 1 :iew & C&)te)t &) ) s#%%&rt &3 v e5 1 A "."

:iew "

6i . ?o. B1 @ 6 @ &**, = -L9 dated &C.C.&**, . pa a &6.C states as unde ;

$6ha (in(4 se #ice tax f om the ecipient whe e the se #ice is p o#ided !y a non= esident is a well accepted inte national p actice. -his was enunciated in Lule &(1)(d)(i#). In this yea Is !ud(et, fo 5inance Act in this e(a d (as ep oduced in pa a &6.1)%. emo#al of dou!ts, suita!le explanation has !een made in section 6,(1*,) of the

-he a!o#e p esuma!ly su!stantiates the #iew that the explanation has not enla (ed the scope of taxation to co#e impo t of se #ices within the am!it of se #ice tax !ut only cla ified the existin( p o#ision that se #ices p o#ided !y a non= esident, to an Indian esident6 is lia!le fo se #ice tax. 5u the , no amendment has !een made to sections 64, 6,(1*,) o 66 of the Act.

C&)te)t &) ) s#%%&rt &3 v e5 9 A ".4 -he Jemo andum explainin( the p o#isions of 5inance Bill, &**, states as unde ;
$(1) -he 5inance Act, 1884 is !ein( amended to;
4 5

6ha (in( o collectin( 0 A pe son, who has esta!lished a !usiness o has a fixed esta!lishment f om which the se #ice is p o#ided o to !e p o#ided, o has his pe manent add ess o usual place of esidence, in a count y othe than India. A pe son who has his place of !usiness, fixed esta!lishment, pe manent add ess o , as the case may !e, usual place of esidence, in India.

(a) 7xtend the scope of Htaxa!le se #icesI so as to include the Hse #ices to !e p o#idedI and to cla ify that taxa!le se #ices would include such se #ices p o#ided 3r&" &#ts 'e I)' * t& * re! % e)t ) I)' * F'ection 6,(1*,)G%.

".,

6i . ?o. B1@6@&**,= -L9 dated &C.C.&**, . pa a &6., states as unde ;

$-hese p o#isions a e intended to ta3e ca e of taxa!le se #ices whe e the se #ice p o#ide is located outside India and the ecipient of se #ice is located in India.% B*t the t "e &3 re!e %t &3 serv !e ,C.

".6

-hus, the 7xplanato y Jemo andum and the ci cula

mentioned a!o#e

suppo ts the #iew that the explanation see3s to tax those se #ices p o#ided f om outside India !ut ecei#ed in India i.e. when the e is a flow of se #ices f om a! oad to India. C&)te)t &) ) s#%%&rt &3 v e5 : ".C -wo exemptions a e notified w.e.f. 16.6.&**, ; (i) 'e #ices ecei#ed and consumed !y an indi#idual *$r&*' othe than fo C.6.&**,G (ii) 'pecified se #ices p o#ided !y a non= esident in elation to ships and ecei#ed and consumed *$r&*' Fnot. ?o. &&@&**, dated C.6.&**,G -he a!o#e & exemptions indicate that the intention of the Po#e nment is to ! in( all se #ices p o#ided to an Indian esident anywhe e in the wo ld within the am!it of se #ice tax. 2owe#e , & exemptions cannot conclusi#ely decide the situs of taxation. 5u the , as noted in pa a "." sections 64 o 6,(1*,) o 66 of the Act has not !een amended. ".A Afte examinin( the th ee #iews, it is impo tant to 3now what is ele#ant fo the pu pose of decidin( the situs of taxation in the context of se #ice tax. -his may !e ep esented !y way of a dia( am (i#en as unde ; the pu pose of !usiness. F?ot. ?o. &,@&**, dated

Wh*t s re/ev*)t ,

Serv !e Pr&v 'er ) I)' *

Serv !e re!e ver

Service

Indian

In India

s. ;D 7 The t*. sh*// *%%/4 &) t*.*$/e serv !e %r&v 'e' s. ;; 7 Ch*r1e &) v*/#e &3 t*.*$/e serv !es s. ;6 7 V*/#e 0 1r&ss *"&#)t !h*r1e' 3&r t*.*$/e serv !es %r&v 'e' E)tr4 E9 C &3 L st I &3 6 th S!h. t& C&)st t#t &) 7 T*. &) serv !es The t*. s &) serv !es 7 G#F*r*t A"$#F* v. U&I =9>><? 1G9 ELT :: =SC?H T*" / N*'# K*/4)*)* M*)'*%*" v. U&I =9>>D? 1;6 ELT : =SC?

".8

2e e, one may note the followin(; (i) (ii) (iii) (i#) section 64 of the Act p o#ides that the tax shall apply to $taxa!le se #ice p o#ided%N section 66 of the Act p o#ides that se #ice tax shall !e cha (ed on #alue of taxa!le se #icesN section 6C of the Act p o#ides that the #alue of taxa!le se #ices shall !e the ( oss amount cha (ed fo se #ices p o#idedN 7nt y 8&6 of Mist 1 of the 'e#enth 'chedule to the 6onstitution p o#ides fo $-ax on 'e #ices% -hus it appea s that the ele#ant facto to decide the situs of taxation would !e the $se #ice% and not the $se #ice ecipient%. 5u the , if the explanation we e to !e inte p eted as co#e in( e#en situations whe e se #ices p o#ided !y non= esidents outside India a e lia!le fo se #ice tax, it would also esult in an anomalous situation. 6onside a situation whe e a se #ice is p o#ided !y a pe son who has a !usiness esta!lishment in the 9' to an Indian oil explo ation company outside Indian -e ito ial wate s. -he se #ice as pe section 6,(1*,) ead with section 66 would att act se #ice tax since se #ices p o#ided !y a pe son who has a !usiness esta!lishment outside India to a pe son who has a !usiness esta!lishment in India would !e a taxa!le se #ice. 2owe#e , companies ha#in( !usiness

10

esta!lishments in India who p o#ide the same se #ice to the said Indian oil explo ation company outside te ito ial wate s would not !e lia!le fo se #ice tax. -hus, the inte p etation would lead to an anomalous situation which must !e a#oided. 2ence it is impo tant to dete mine the situs of the se #ice in o de /hat is to dete mine the situs of taxation fo the pu pose of se #ice tax and not the situs of the se #ice p o#ide o se #ice ecipient. ele#ant is the se #ice which is p o#ided and if the se #ice is p o#ided in India it would !e lia!le fo se #ice tax. ".1* 1f cou se the wo d $p o#ided% could !e $pe fo med in India% o $supplied in India% dependin( on the natu e of se #ice as explained in pa a 1.1*. 2ence, the e is a se #ice. Reverse Ch*r1e 5.e.3. 1;.;.9>>< 7 Wh& s / *$/e t& t& %*4 0 R#/e 9=1? ='? = v? ".11 In this context the Lule & (1) (d) (i#) dealin( with the lia!ility to pay se #ice tax !y ecipient of se #ices in case of se #ice p o#ided !y o#e seas pe sons has also !een amended. -he compa ati#e position of Lule &(1) (d) (i#) may !e noted as unde ; eOui ement fo a $Klace of 'upply% Lules p o#idin( whe e the se #ice is conside ed to !e p o#ided dependin( on the natu e of

R#/e 9=1?='?= v? %r &r t& 1;.;.>< In elation to taxa!le se #ice p o#ided !y a pe son who is a non= esident o is f om outside India, does not ha#e any office in India, the pe son ecei#in( taxa!le se #ice in India.

R#/e 9=1?='?= v? %&st 1;.;.>< In elation to any taxa!le se #ice p o#ided o to !e p o#ided !y a pe son, who has esta!lished a !usiness o has a fixed esta!lishment f om which the se #ice is p o#ided o to !e p o#ided, o has his pe manent add ess o usual place of esidence, in a count y othe than India, and such se #ice p o#ide does not ha#e any office in India, the pe son who ecei#es such se #ice and has place of !usiness, fixed esta!lishment, pe manent add ess o , as the case may !e, usual place of esidence, in India.

11

ANNEXURE 1 CATEGORISATION OF SERVICES UNDER THE EXPORT OF SERVICES RULES2 9>>< L st &3 serv !es !&)s 'ere' *s e.%&rte' %r&%ert4 s t#*te' &#ts 'e I)' * TAILE A Sl. No. 1 & " 4 , % [6 7 % Sub-clause of clause (105) of section 65 d p O # 44O &&&a &&&* &&&! Nature of service Pene al Insu ance Business (only to the extent it elates to immo#ea!le p ope ty) A chitect Inte io Deco ato Leal estate a(ent 7 [Co er!ia" and ind#stria" Constr#!tion $ervi!e] $ite 'or ation and !"earan!e, e(!avation and earth ovin) and de o"ition servi!es +red)in) $#rve, and ap a-in) *, a person other than an a)en!, #nder the !ontro" o', or a#thori&ed *,, the .overn ent (on", to the e(tent it re"ates to i ova*"e propert,) Constr#!tion o' !o p"e(] 3 t re/*tes ""&ve*$/e

&&&h

L st &3 serv !es !&)s 'ere' *s e.%&rte' 3 %*rt/4 &r 5h&//4 %er3&r"e' &#ts 'e I)' *. TAILE I Sl. No. 1. &. ". 4. ,. 6. C. A. 8. 1*.
7 8

Sub-clause of clause (105) of section 65 a f h i > l m n o s

Nature of service 'toc3 .! o3e 6ou ie a(ency 6ustom house a(ent 'teame a(ent 6lea in( and fo wa din( a(ent Ai t a#el a(ent Jandap 3eepe -ou ope ato Lent=a=ca! scheme ope ato K acticin( 6ha te ed Accountant

7nla (ed and enamed !y 5inance Act, &**, fo 0Constr#!tion $ervi!e 1.e.'. 16.6.23. Inse ted with effect f om 16.6.&**, #ide 7xpo t of 'e #ices (Amendment) Lules, &**,.

12

11. 1&. 1". 14. 1,. 16. 1C. 1A. 18. &*. &1. &&. &". &4. &,. &6. &C. &A. &8. "*. "1. "&. "". "4. ",. "6. "C. "A. "8. 4*. 41. 4&. 4". 44. 4,. 46. 4C. 9 [4% . 4/. 32.

t u w x y 4 4! 4c 4i 4> 4n 4o 4O 4 4t 4u 4# 4w 44a 44c 44d 44f 44( 44h 44i 44> 44l 44m 44n 44o 44p 44s 44t 44# 44w 44x 44y &&&d &&&e &&&'

K acticin( 6ost Accountant K acticin( 6ompany 'ec eta y 'ecu ity a(ency 6 edit atin( a(ency Ja 3et esea ch a(ency 9nde w ite Khoto( aphy 6on#ention se #ices :ideo tape p oduction se #ices 'ound eco din( Ko t se #ices (ma>o po ts) Autho ised se #ice station (Joto ca o two wheeled moto #ehicles) Beauty pa lou 6a (o handlin( se #ices D y cleanin( 7#ent mana(ement 5ashion desi(ne 2ealth clu! and fitness cente 'to a(e and wa ehousin( 6omme cial t ainin( o coachin( 7 ection, commission and installation Inte net cafR Jaintenance o epai -echnical testin( and analysis -echnical inspection and ce tification Autho ised se #ice station (li(ht moto #ehicles) Ko t se #ices (mino po ts) Ai po t se #ices - anspo t of (oods !y Ai c aft Business exhi!ition se #ices Poods t anspo t a(ency se #ices 1pinion poll a(ency 1utdoo cate e 'u #ey and explo ation of mine al Kandal o shamiana cont acto - a#el a(ent (othe than ail and ai t a#el a(ent) 5o wa d cont act se #ices CLEANING SERVICES SERVICES PROVIDED BY CLUBS OR ASSOCIATIONS PACKAGING SERVICES]

Inse ted with effect f om 16.6.&**, #ide 7xpo t of 'e #ices (Amendment) Lules, &**,.

13

L st &3 serv !es !&)s 'ere' *s e.%&rte' 3 re! % e)t &3 the serv !e s /&!*te' &#ts 'e I)' * s#$Fe!t t& !ert* ) !&)' t &)s TAILE C Sl. No. 1. &. ". 4. ,. 6. C. A. 8. 1*. 11. 1&. 1". 14. 1,. 16. 1C. 1A. 18. &*. &1. &&. &". &4. &,. 11 F&6. &C. Sub-clause of clause (105) of section 65 ! c d e ( 3 4a 4d 4e 4f 4( 4h 43 4l 4m 4s 4x 4y 44 44! 44e B43 44 44u 444 444c NATURE OF SERVICE -elephone Ka(e Pene al Insu ance Business (othe than elatin( to immo#ea!le p ope ty) Ad#e tisement a(ency 6onsultin( en(inee 10 [4anpo1er re!r#it ent and s#pp", a)en!,] Jana(ement consultant 'cientific and technical consultancy se #ices Meased ci cuit se #ices -ele( aph -elex 5acsimile 1n=line info mation o data!ase access o et ie#al se #ices B oadcastin( se #ices Insu ance auxilia y se #ices in elation to (ene al insu ance Ban3in( and othe financial se #ices = Ban3s, 5Is, ?B56s, othe !ody co po ates and comme cial conce ns 6a!le se #ices Mife insu ance !usiness Insu ance auxilia y se #ices elatin( to Mife insu ance Lail t a#el a(ent Business auxilia y se #ices 5 anchise se #ices 5o ei(n exchan(e ! o3e (othe than efe ed in su!=clause (4m) Intellectual p ope ty se #ices Ladio and tele#ision p o( amme p oduce - anspo t of (oods (othe than wate ) th ou(h pipeline o othe conduit 'u #ey and map=ma3in( !y a pe son othe than an a(ency unde the cont ol of, o autho i4ed !y, the Po#e nment (othe than elatin( to immo#a!le p ope ty)

10 11

7nla (ed and enamed !y 5inance Act, &**, fo 04anpo1er re!r#it ent a)en!, 1.e.'. 16.6.23 . Inse ted with effect f om 16.6.&**, #ide 7xpo t of 'e #ices (Amendment) Lules, &**,.

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Jailin( list compilation and mailin(G

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