1 Mar
2006
1 Mar
'06
12:19 p.m.
Sameer N Ingole wrote:
Manish Kathuria wrote:
As per available information with me, if you classify the services as "Information Technology Services" then probably the services wont fall under the Service Tax net. There is a service category called Business Auxiliary Service (added in 2003) which excludes "Information Technology Services" from the service tax net.
It says "The use of computer in these services is secondary and the primary activity is that of business-related work. *Thus these services will be taxable as Business Auxiliary Services.*"
Are "Business Auxiliary Services" not taxable?
Regards,
Business Auxiliary Services are subject to service tax excluding Information Technology Services as defined.
-- Manish