RECENT AMENDMENTS IN SERVICE TAX

(AFTER FEBRUARY 2016 )

1. Rate
of Service Tax:

It
is proposed to continue to tax services at the rate of 14% plus Swach Bharat
Cess of 0.5% i.e. effective rate of 14.50% till 30/05/2016. W.e.f 01/06/2016 an
additional Cess of 0.5% on all taxable services known as Krishi Kalyan Cess to
finance and promote initiatives to improve agriculture will be applicable.
Thus, the Effective service tax rate from 1st June 2016 is increased from the
existing rate of 14.50% to 15%. CENVAT Credit of this new cess will be
available. However, no notification has been issued to this effect. It is
expected that in due course of time notification to this effect may be issued.

Bifurcation
of Service Tax

Basic
service tax : 14%

Swachh
Bharat Cess : 0.5%

Krishi
Kalyan Cess : 0.5%

2.
Clarification regarding scope of services of lottery distributor and selling
agent:

Explanation
2 in section 65B (44) of the Finance Act, 1994 is being amended so as to
clarify that, any activity carried out by a lottery distributor or selling
agent in relation to promotion, marketing, organizing, selling of lottery or
facilitating in organizing lottery of any kind, in any other manner, of the
State Government as per the provisions of the Lotteries (Regulation) Act, 1998
(17 of 1998), is leviable to Service Tax.

3.
Rationalization of Interest Rate:

This
is a welcome move by the Finance Minister, wherein it is proposed to
rationalize the Interest rates on delayed payment of duty/tax across all
indirect taxes uniformly at 15% per annum. However, in case of Service Tax
collected but not deposited to the exchequer, the rate of interest will be 24%
per annum from the date on which the Service Tax payment became due. Further,
in case of Assessee, whose value of taxable services in the preceding
year/years covered by the notice is less than Rs.60 Lakh, the rate of interest
on delayed payment of Service Tax will be 12%.[The above changes will come into
effect on the day the Finance Bill receives the assent of the President.]

4.
Clarity on deemed conclusion of proceedings against person liable under Section
78A:

It
is proposed to provide that penalty proceedings under section 78A shall be
deemed to be closed in cases where the main demand and penalty proceedings have
been closed under section 76 or section 78, by making suitable changes to
section 78A by addition of an explanation.

5.
Increase in monetary limit for certain offences specified in Section 89:

The
Finance Minister has proposed to rationalize the monetary limit in case of
offences specified in Clause (a), (b) or (c) of Section 89 of Finance Act, to
Rs.2 Crores against the existing limit of Rs.50 Lakhs, for imprisonment.

6.
Restriction on power of arrest:

It
is proposed to restrict the power to arrest in Service Tax only in situations
where the tax payer has collected the tax but not deposited it to the
exchequer, and that too above a threshold of Rs.2 Crores. Further, the monetary
limit for launching prosecution is being increased from Rs.1 Crore to Rs.2
Crores of Service Tax evasion.

7.
Broadening of tax base-Negative List pruned:

With
the object of broadening the tax base, the list of services in the Negative
List is proposed to be reduced by bringing the following services within the
ambit of taxation of services, which were hitherto outside the levy of Service
tax:

Service of
transportation of passengers, with or without accompanied belongings, by a
stage carriage (w.e.f. 1st June 2016);

However, such
services by a non-air-conditioned contract carriage will continue to be
exempted by way of exemption Notification No. 25/2012-ST, as amended by
notification No. 09/2016-ST, dated 1st March 2016

The service of
transportation of passengers by air-conditioned stage carriage is being taxed
at the same level of abatement (60%) as applicable to the transportation of
passengers by a contract carriage, with same conditions of non-availment of
Cenvat credit.

Educational
services by way of (a) pre-school education and education up to higher and
secondary school or equivalent, (b) education as a part of a curriculum
for obtaining a qualification recognized by any law for the time being in
force and (c) education as a part of an approved vocational education
course (This amendment would come into effect from the date of enactment
of Finance Bill, 2016);
Services
provided by them by way of transportation of goods by a vessel from
outside India up to the customs station in India (w.e.f. 1st June 2016).

However such services by an aircraft will continue to be exempted by way
of exemption Notification No. 25/2012-ST, as amended by notification No.
09/2016-ST dated 1st March, 2016.

8.
Broadening of tax base-Declared services expanded:

With the object of
broadening the tax base, the list of declared services is proposed to be
expanded by bringing the Assignment by the Government of the right to use the
radio-frequency spectrum and subsequent transfers thereof within the ambit of
taxation of services, which were hitherto outside the levy of Service.

This
is done to as to make it clear that assignment of right to use the spectrum is
a service leviable to Service Tax and not sale of intangible goods.

9.
Broadening of tax base-Withdrawal of Exemptions:

In
order to widen the tax base, the following exemptions are proposed to be
withdrawn:

Services
provided by a senior advocate to an advocate or partnership firm of
advocates or business entity having turnover up to Rs.10 Lakh in preceding
financial year.
Services
provided by a person represented on an arbitral tribunal to an arbitral
tribunal;

Further, it has been
clarified that the Service tax in above two cases would be payable by the
service provider (effective from 1st April 2016).

Exemption on
transport of passengers, with or without accompanied belongings, by ropeway,
cable car or aerial tramway;

(The above changes
would come into effect from the 1st April 2016.)

Exemption to
construction, erection, commissioning or installation of original works
pertaining to monorail or metro, in respect of contracts entered into on or
after 1st March 2016;

10.
Latest Exemptions:

The
Finance Minister has proposed to provide the following new exemptions:

The
services of life insurance business provided by way of annuity under the
National Pension System (NPS) regulated by Pension Fund Regulatory and
Development Authority (PFRDA) of India is being exempted from service tax;
Services
provided by Securities and Exchange Board of India (SEBI) set up under
SEBI Act, 1992, by way of protecting the interests of investors in
securities and to promote the development of, and to regulate, the
securities market are being exempted from service tax.
Services
provided by Employees Provident Fund Organization (EPFO) to employees are
being exempted from service tax.
Services
provided by Biotechnology Industry Research Assistance Council (BIRAC)
approved biotechnology incubators to the incubatees are being exempted
from service tax.
Services
provided by National Centre for Cold Chain Development under Department of
Agriculture, Cooperation and Farmers Welfare, Government of India, by way
of knowledge dissemination are being exempted from service tax.
Services
provided by Insurance Regulatory and Development Authority (IRDA) of India
are being exempted from service tax.
Services
of general insurance business provided under, Niramaya Health Insurance
scheme launched by National Trust for the Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disability in
collaboration with private/public insurance companies are being exempted
from service tax.
The
threshold exemption limit of consideration charged for services provided
by a performing artist in folk or classical art forms of music, dance or
theatre, is being increased from Rs 1 lakh to Rs 1.5 lakh per performance.
Services
provided by way of skill/vocational training by Deen Dayal Upadhyay
Grameen Kaushalya Yojana training partners are being exempted from service
tax.
Services
of assessing bodies empanelled centrally by Directorate General of
Training, Ministry of Skill Development & Entrepreneurship are
being exempted from service tax.
Services
by way of construction, erection etc. of a civil structure or any other
original works pertaining to the “In-situ Rehabilitation of existing slum
dwellers using land as a resource through private participation” component
of Housing for All (HFA) (Urban) Mission / Pradhan Mantri Awas Yojana
(PMAY), except in respect of such dwelling units of the projects which are
not constructed for existing slum dwellers, is being exempted from service
tax (w.e.f.1st March, 2016).
Services
by way of construction, erection etc., of a civil structure or any other
original works pertaining to the “Beneficiary-led individual house
construction / enhancement” component of Housing for All (HFA) (Urban)
Mission/ Pradhan Mantri Awas Yojana (PMAY) is being exempted from service
tax (w.e.f.1st March, 2016).
Services
by way of construction, erection, etc., of original works pertaining to
low cost houses up to a carpet area of 60 sq.m per house in a housing
project approved by the competent authority under the “Affordable housing
in partnership” component of PMAY or any housing scheme of a State
Government are being exempted from service tax (w.e.f.1st March, 2016).
Services
provided by the Indian Institutes of Management (IIM) by way of 2 year
full time Post Graduate Programme in Management(PGPM) (other than
executive development programme), admissions to which are made through
Common Admission Test conducted by IIMs, 5 year Integrated Programme in
Management and Fellowship Programme in Management are being exempted from
service tax (w.e.f.1st March, 2016).

11.
Special Provision for exemption in certain cases:

The
Finance Minister has proposed to provide the following which were withdrawn
earlier:

Services
provided to a Governmental Authority relating to Construction of canal, dam,
etc. [Section 101]:

It
is proposed that taxable Services provided to an specified authority, board or
any other body set up by an Act of Parliament or a State Legislature or
established by the government, by way of construction, erection, commissioning,
installation, completion, fitting out, repair, maintenance, renovation or
alteration of canal, dam or other irrigation works would not attract Service
Tax for the period 1st July 2012 to 29th January 2014.

Where
Service tax has already been paid for the above period, refund will be
available provided such refund application is made within six months from the
date on which the Finance Bill, 2016 receives the assent of the President.

Services of
construction provided to the Government, a local authority or a governmental
authority, in respect of construction of govt. schools, hospitals
etc.[Section 101]:
Services of
construction of ports, airports

The above two
exemptions are proposed to be restored in respect of services provided under
contracts which had been entered into prior to 1st March 2015 on payment of
applicable stamp duty, with retrospective effect from 1st April 2015 to 29th
February 2016.

(The
above changes would come into effect retrospectively after enactment of the
Finance Bill, 2016.)

12.
Other exemption:

In
order to avoid an overlap between Service Tax and Excise/ Customs Duty, a new
exemption notification has been introduced in relation to information
technology software recorded on a media in respect of which the Retail Sale
Price is required to be declared under the provisions of the Legal Metrology
Act, 2009.

13.
Rationalization of Abatements:

In
cases where the tour operator is providing services solely of arranging or
booking accommodation for any person in relation to a tour, abatement of
90% is available with specified conditions. However, this abatement of 90%
cannot be claimed in such cases where the invoice, bill or challan issued
by the tour operator, in relation to a tour, only includes the service
charges for arranging or booking accommodation for any person and does not
include the cost of such accommodation.
Abatement
rates in respect of services by a tour operator in relation to a tour
other than above, is being rationalized from 75% and 60% to 70%.
Services
provided by foreman to a chit fund under the Chit Funds Act, 1982 are
proposed to be taxed at an abated value of 70% (with abatement of 30%)
subject to the condition that CENVAT credit of inputs, input services and
capital goods has not been availed.
For
availing abatement of 60% on the gross value of renting of motor-cab
services (provided no CENVAT credit has been taken.), the cost of fuel
should be included in the consideration charged for providing renting of
motor-cab services for availing the abatement.
A
uniform abatement at the rate of 70% is now being prescribed for services
of construction of complex, building, civil structure, or a part thereof,
subject to fulfillment of the existing conditions.
It
is proposed to continue with the same level of abatement for the service
of transport of passengers by rail. However, benefit of CENVAT credit of
input services for the said service is now available.
A
reduced abatement rate of 60% with credit of input services is being
prescribed for transport of goods in containers by rail by any person
other than Indian Railway.
It
is proposed to continue with the same level of abatement for the service
of transport of goods by vessel. However, benefit of CENVAT credit of
input services for the said service is now available.
Abatement
on transport of used household goods by a Goods Transport Agency (GTA) is
being rationalized at the rate of 60% without availment of CENVAT credit
on inputs, input services and capital goods by the service provider.

14.
Amendments in Reverse Charge Mechanism:

Services
provided by a mutual fund agent or distributor to a mutual fund or asset
management company It is proposed to provide that the services provided by
mutual fund agent/distributor to a mutual fund or asset management company, are
being made taxable under forward charge with effect from 1st April 2016, so as
to enable the small sub-agents down the distribution chain to avail small scale
exemption having threshold turnover of Rs.10 Lakhs per year, subject to
fulfillment of other conditions prescribed.

Services
by Govt. or Local Authority Currently, Service tax is leviable on ‘Support
service’ provided by Government or Local authority and such tax is collected
under Reverse Charge mechanism.

It
is now proposed to levy Service Tax on ‘Any Service’ instead of ‘Support
Service’ provided by Government or Local Authority by expanding the scope of
reverse charge to include ‘Any service’ provided by Government or Local
authority to a business entity.

15.
Section 73- Increase in period of limitation in cases not involving fraud,
suppression etc.:

Section
73 of the Finance Act, 1994 is being amended so as to enhance the limitation
period by one year, that is, from 18 months to 30 months for short levy/non
levy/short payment/non-payment/erroneous refund of Service Tax.

16.
Rebate to an exporter of Goods-Retrospective effect to Notification No.
01/2016:

Notification
No. 41/2012- ST, dated the 29th June 2012 was amended by notification
No.1/2016-ST dated 3rd February, 2016 so as to, inter alia, allow refund of
Service Tax on services used beyond the factory or any other place or premises
of production or manufacture of the said goods, for the export of the said
goods.

Further,
time period of one month is proposed to be allowed to the exporters whose
claims of refund were earlier rejected in absence of amendment carried out vide
notification No.1/2016-ST dated 3rd February 2016.

(This
amendment is proposed to be made effective from the date of application of the
parent notification i.e. 1 st July 2012).

17.
Rationalization of Service Tax Rules, 1994:

The
benefits of (a) quarterly payment of service tax and (b) payment of
service tax on receipt basis, which are available to individual and
partnership firms, are being extended to One Person Company (‘OPC’) whose
aggregate value of services provided is up to Rs.50 Lakhs in the previous
financial year.
The
service tax liability on single premium annuity (insurance) policies is
being rationalized and the effective alternate service tax rate
(composition rate) is being prescribed at 1.4% of the total premium
charged, in cases where the amount allocated for investment or savings on
behalf of policy holder is not intimated to the policy holder at the time
of providing of service.
Recipient
of services availed from foreign shipping line by a business entity
located in India will get taxed under reverse charge at the hands of the
business entity. 5 (which will come into effect from 1st June 2016)

18.
CENVAT Credit:

With
a view to simplify and rationalize the CENVAT Credit Rules, 2004, a number of
amendments are being carried out in them. Following are the important changes
relevant to Service tax:

Service
by way of transportation of goods by a vessel from customs station of
clearance in India to a place outside India is being excluded from the
definition of ‘exempted service’. This would allow shipping lines to take
credit on inputs and input services used in providing the said service.
It
has been provided that the CENVAT Credit shall not be utilized for payment
of Infrastructure Cess that would be leviable as per the Finance Bill,
2016.
It
is being provided that CENVAT credit of Service Tax paid on amount charged
for assignment by Government or any other person of a natural resource
such as radio-frequency spectrum, mines etc. shall be spread over the
period of time for which the rights have been assigned. It is also being
provided that where the manufacturer of goods or provider of output
service further assigns such right to use assigned to him by the
Government or any other person, in any financial year, to another person
against a consideration, balance CENVAT credit not exceeding the service
tax payable on the consideration charged by him for such further
assignment, shall be allowed in the same financial year. It is also being
provided that CENVAT credit of annual or monthly user charges payable in
respect of such assignment shall be allowed in the same financial year.
Rule
6 of CENVAT Credit Rules, which provides for reversal of credit in respect
of inputs and input services used in manufacture of exempted goods or for
provision of exempted services, is being redrafted with the objective of
simplifying and rationalizing the same without altering the established
principles of reversal of such credit.
Rule
7 of the Rules dealing with distribution of credit on input services by an
Input Service Distributor is being completely rewritten to allow an Input
Service Distributer to distribute the input service credit to an
outsourced manufacturing unit also in addition to its own manufacturing
units.
Rule
9A of the Rules is being amended to provide for filing of an annual return
by a manufacturer of final products or provider of output services for
each financial year, by the 30th day of November of the succeeding year in
the form as specified by a notification by the Board.
The
existing sub- rule (2) of rule 14 prescribes a procedure based on FIFO
method for determining whether a particular credit has been utilized. The
said sub-rule is being omitted. Now, whether a particular credit has been
utilised or not shall be ascertained by examining whether during the period
under consideration, the minimum balance of credit in the account of the
assessee was equal to or more than the disputed amount of credit.

19.
Refund of CENVAT Credit

Notification
No. 27/2012 – C.E. (N.T.) is being amended so as to provide that time limit for
filing application for refund of CENVAT Credit under Rule 5 of the CENVAT
Credit Rules, 2004, in case of export of services, shall be one year from the
date of –

receipt
of payment in convertible foreign exchange, where provision of service has
been completed prior to receipt of such payment; or
the
date of issue of invoice, where payment for the service has been received
in advance prior to the date of issue of the invoice.

20.
Indirect tax Dispute Resolution Scheme, 2016

A
scheme in respect of cases pending before Commissioner (Appeals) is proposed,
wherein the Assessee, after paying the duty, interest and penalty equivalent to
25% of duty, can file a declaration, is being introduced. In such cases the
proceedings against the Assessee will be closed and he will also get immunity
from prosecution. However, this scheme will not apply in certain specified type
of cases.

21.
Annual Return

A
new concept of furnishing of Annual Return is proposed to be introduced in
service tax. Such annual return shall be required to be filed in addition to
the existing system of Half Yearly returns.

Key
features of the proposed Annual return are as under:

Annual Return to
be filed by All Assessees in addition to existing returns;
Form and manner
to be prescribed by CBEC;
Return to be
filed by 30 th November of succeeding financial year;
CBEC
may exempt certain Assessee or class of Assessees from filing Annual
Return;
Annual
return can be revised within one month of date of filing Annual Return;
Late
fees of Rs.100/- per day upto maximum of Rs. 20,000/- for delayed filing
of Annual Return;
No revision of
Belated Annual Return.

22.
Other

Section
67A is being amended to obtain rule making powers in respect of the Point of
Taxation Rules, 2011, so as to provide that the point in time when service has
been provided or agreed to be provided shall be determined by rules made in
this regard.

Section
93A of the Finance Act, 1994 is being amended so as to empower the Central
Government to grant rebate by way of notification as well as the Rules.

(The
above amendment in the rules would come into force with effect from the date of
enactment of the Finance Bill, 2016.)

—————————————————————————-

Service Tax Rates as applicable from 1st June 2016

Taxability under Service Tax w.e.f. June 1, 2016

S. No.	Particulars	Effective Service Tax Rate	Effective Swachh Bharat Cess Rate	Effective Krishi Kalyan Cess
A.	Generic Service Tax Rate	14%	0.50%	0.50%
B.	Service Tax on Non Taxable Services	0%	0%	0%
	Services provided in Non taxable Territory
	Services listed in Negative List
	Services provided withoutconsideration
C.	Service Tax Rate on Wholly Exempted Services	0%	0%	0%
	Notification No. 25/2012-Service Tax dated 20.06.2012 (Mega Exemption),
	Notification No 33/2012-Service Tax (SSI Exemption),
	Notification No. 14/2012 – Service tax (Import of Technology),
	Notification No 32/2012-Service Tax (Services by TBI / STEP),
	Notification No. 12/2013 (Services to SEZ),
	Notification No. 29/2012- Service Tax (Property tax in renting),
	Notification No. 6/2013-Service Tax (Exemption against Focus Market Scheme Script),
	Notification No. 7/2013-Service Tax (Exemption against Focus Product Scheme Script),
	Notification No. 8/2013-Service Tax (Exemption against Vishesh Krishi and Gram Udyog Yojana),
	Notification No. 11/2015-Service Tax (Exemption against Service Exports from India Scheme),
	Notification No. 10/2015-Service Tax (Exemption against Merchandise Exports from India Scheme)

Rate of Service Tax post
01.06.2016 in case of Abated services

S. No.	Income Heads	Rates Effective From 01.06.2016
S. No.	Income Heads	Taxable Value	Effective Service Tax Rate	Effective Swachh Bharat Cess Rate	Effective Krishi Kalyan Cess	Total Effective Tax Rate
1	Services in relation to financial leasing including hire purchase	10%	1.40%	0.05%	0.05%	1.50%
2	Transport of Goods in containers by rail by any person other than Indian Railways	40%	5.60%	02.0%	0.20%	6%
2A	Transport of Goods by Rail other than as specified above	30%	4.20%	0.15%	0.15%	4.50%
3	Transport of Passengers with or without accompanied belongings by Rail	30%	4.20%	0.15%	0.15%	0.15%
4	Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises together with renting of such premises	70%	9.80%	0.35%	0.35%	10.50%
5	Transport of passengers by air with or without accompanied belongings in economy class	40%	5.60%	0.20%	0.20%	6.00%
5A	Transport of passengers by air in higher class	60%	8.40%	0.30%	0.30%	9.00%
6	Renting of inns, hotels, Guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes	60%	8.40%	0.30%	0.30%	9.00%
7	Services of goods transport agency in relation to transportation of goods other than household goods	30%	4.20%	0.15%	0.15%	4.50%
7A	Services of goods transport agency in relation to transportation of household goods	40%	5.60%	0.20%	0.20%	6.00%
8	Services provided by a foreman of chit fund in relation to chit	30%	4.20%	0.15%	0.15%	4.50%
9	Renting of motor cab designed to carry passengers	40%	5.60%	0.20%	0.20%	6.00%
9A	Transport of passengers, with or without accompanied belongings, by a contract carriage other than motor cab or a radio taxi or a stage carriage	40%	5.60%	0.20%	0.20%	6.00%
10	Transport of goods in a vessel	30%	4.20%	0.15%	0.15%	4.50%
11	Services by Tour operator in relation to Solely of arranging or booking accommodation	10%	1.40%	0.05%	0.05%	1.50%
11A	Services by Tour operator in relation to tours other than 15	30%	4.20%	0.15%	0.15%	4.50%
12	Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority	30%	4.20%	0.15%	0.15%	4.50%

Effective Rate of Service
Tax post 01.06.2016 in case of Valuation

Particular	Taxable Value	Effective Service Tax Rate	Effective Swachh Bharat Cess Rate	Effective Krishi Kalyan Cess	Total Effective Tax Rate
Works Contract – Original Works	40%	5.60%	0.20%	0.20%	6.00%
Works Contract – Others	70%	9.80%	0.35%	0.35%	10.50%
Restaurant	40%	5.60%	0.20%	0.20%	6.00%
Outdoor Catering	60%	8.40%	0.30%	0.30%	9.00%

Rate of services where alternate rate is provided post 01.06.2016

Service Provider	Services	Effective Service Tax Rate	Effective Swachh Bharat Cess Rate	Effective Krishi Kalyan Cess	Total Effective Tax Rate
Money Changer	Services in relation to purchase or sale of foreign currency for an amount upto rupees 100,000	0.14%	0.005%	0.005%	0.15%
	Services in relation to purchase or sale of foreign currency for an amount exceeding Rs. 100,000 but upto rupees 1000,000	Rs. 140 + 0.07%	Rs. 5 + 0.0025%	Rs. 5 + 0.0025%	Rs. 150 + 0.075%
	Services in relation to purchase or sale of foreign currency for an amount exceeding Rs. 1000,000	Rs. 770 + 0.014%	Rs. 27.5 + 0.0005%	Rs. 27.5 + 0.0005%	Rs. 825 + 0.015%
Lottery	Guarantee payout more than 80%	Rs 8200 on every Rs 10 Lakh (or part thereof)	Rs 293 on every Rs 10 Lakh (or part thereof)	Rs 293 on every Rs 10 Lakh (or part thereof)	Rs 8,786 on every Rs 10 Lakh (or part thereof)
Lottery	Guarantee payout less than 80%	Rs 12,800 on every RS 10 Lakh (or part thereof)	Rs 457 on every Rs 10 Lakh (or part thereof)	Rs 457 on every Rs 10 Lakh (or part thereof)	Rs 13,714on every RS 10 Lakh (or part thereof)
Insurance	First year of Policy	3.50%	0.125%	0.125%	3.75%
Insurance	Subsequent years	1.75%	0.063%	0.063%	1.88%
Air Travel Agent	Domestic Travel	0.70%	0.025%	0.025%	0.75%
Air Travel Agent	Foreign Travel	1.40%	0.050%	0.050%	1.50%

Effective Rate of services in case of reverse charge post
01.06.2016

S. No.	Service	Rates Effective from June 1, 2016
S. No.	Service	Taxable Value	Effective Service Tax Rate	Effective Swachh Bharat Cess Rate	Effective Krishi Kalyan Cess	Total Effective Tax Rate
1	Rent a Cab – with abatement	40%	5.60%	0.20%	0.20%	6.00%
2	Rent a Cab – without abatement	50%	7.00%	0.25%	0.25%	7.50%
3	Manpower Supply	100%	14.00%	0.50%	0.50%	15.00%
4	Security Services	100%	14.00%	0.50%	0.50%	15.00%
5	Payment to Advocates and Lawyers	100%	14.00%	0.50%	0.50%	15.00%
6	Payment to Sponsorship	100%	14.00%	0.50%	0.50%	15.00%
7	Transportation of Goods By Road	30%	4.20%	0.15%	0.15%	4.50%
8	Payment to Independent \|Directors	100%	14.00%	0.50%	0.50%	15.00%
9	Works Contract-For Original Works	20%	2.80%	0.10%	0.10%	3.00%
10	Works Contract For Other Works	35%	4.90%	0.18%	0.18%	5.25%
11	Payment to Arbitral tribunal	100%	14.00%	0.50%	0.50%	15.00%

CA ANIL K JAIN

RECENT AMENDMENTS IN SERVICE TAX

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RECENT AMENDMENTS IN SERVICE TAX

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