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Indian Service Tax

Notifications

Call Centres & Medical Transcription Centre

[Notification No. 8/2003-ST, dated 20-6-2003]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided, by a call centre' or a medical transcription centre, to a client from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act.

Explanation:-For the purposes of this notification -

1[(i) "call centre" means a commercial concern which -

  • Provides assistance, help or information or

  • Contacts customer including prospective customer, for the purposes of sales, telemarketing, payments through telephone, leased lines, satellite links, mail, fax, web chat and use of information system for monitoring and recording information on behalf of another person]

(ii) "medical transcription centre" means a commercial concern which transcribes medical history, treatment, medical observations and the like.

2. This notification shall come into force on the 1st day of July, 2003.

Commission Agents

[Notification No. 13/2003-ST, dated 20/6/2003]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the business auxiliary services provided by a 2[ commission agent in relation to sale or purchase of agricultural produce from the service tax leviable thereon under Section 66 of the said Act.]

3[Explanation: For the purposes of this notification ­

  • Commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase.

  • Agricultural produce" means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not ..lter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute indigo

1. Subs. by Noti. No. 12/2004-ST, dt. 10-9-2004.

2. Subs. for "commission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act" by Noti. No. 8/2004-ST, dt. 9-7-2004.

3. Subs. for Explanation by Noti.No. 8/2004-ST, dt. 9-7-2004, earlier it reads:

Explanation:-For the purposes of this notification, "commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco. "]

2. This notification shall come into force on the 1st day of July, 2003.

Effective Date

[Notification No. 7/2003-ST, dated 20-6-2003]

In exercise of the powers conferred by sub-section (2) of section 66 of the Finance Act, 1994 (32 of 1994), the Central Government hereby appoints the 1st day of July, 2003, as the date from which the service tax shall be levied under sub-section (2) of section 66 of the said Finance Act.

Exemption

[Notification No. 14/2004-ST, dated 10-9-2004]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided to a client by a commercial concern in relation to the business auxiliary service, in so far as it relates to -

  • Procurement of goods or services, which are inputs for the client

  • Production of goods on behalf of the client

  • Provision of service on behalf of the client or

  • A service incidental or auxiliary to any activity specified in (a) to (c) above, from the whole of the service tax leviable thereon under section 66 of the said Finance Act: Provided that nothing in this notification shall apply to ­

  • (i) a factory registered under or governed by the Factories Act, 1948 (63 of 1948),

    (ii) a company established by or under the Companies Act, 1956 (1of 1956),

    (iii) a partnership firm, whether registered or not registered,

    (iv) a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India

    (v) a co-operative society established by or under any law,

    (vi) a corporation established by or under any law or

    (vii) a body corporate established by or under any law

unless such factory, company, partnership firm, society, co-operative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified in (a) to (d) above in relation to agriculture, printing, textile processing or education.

Prior to 10/9/2004

[Notification No. 25/2004-ST, dated 10/9/2004]

For full text see under "Banking & Other Financial Services".

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