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July 2011

Circular No. 138/07/2011-ST, dated 6-5-2011.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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It is clarified that when taxable service is classified under two or more sub-clauses of clause (105) of section 65, classification shall be effected under the sub-clause which provides the most specific description and not the sub-clause that provides more general description. The Board has also made reference to the Circular No. 96/7/2007-ST, dated 23-8-2007 to clarify the matter.

It is clarified that the services provided by the subcontractors/ consultants and other service providers are classifiable as per section 65A of the Finance Act, 1994 under respective sub-clauses of clause (105) of section 65 of the Finance Act, 1944 and chargeable to service tax accordingly.

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