Service Tax

IMP News (Service Tax) >>>
> Department has clarified that,
in respect of invoices raised up to
31.03.2012 by individuals or
proprietary firms or partnership
firms providing below 8 specified
services, rate of service tax shall
be 12%...
( Up to 31.03.2012, if the
following 8 services provided by
individuals or proprietary firms or
partnership firms then these
services shall be deemed to have
been provided on the date on
which payment is received:)
1. Consulting Engineer’s Services
[Section 65(105)(g)]
2. Architect’s Services[section
65(105)(p)]
3. Interior Decorator’s Services
[Section 65(105)(q)
4. Practicing Chartered
Accountant’s Services[Section
65(105)(s)]
5. Practicing Cost Accountant’s
Services[Section 65(105)(t)
6. Practicing Company Secretary’s
Services[Section 65(105)(u)]
7. Scientific or Technical
Consultancy Services [Section
65(105)(za)
8. Legal Consultancy Services
[Section 65(105)(zzzzm)]