Service tax items
- 1. ATM operations, maintenance or management service 2 Accommodation in hotels, inn, guest house, club or camp site etc. Service 3 Advertising agency services 4 Air travel agent services 5 Airport services by airport authority 6 Architect services 7 Asset management including portfolio management and fund management 8 Auction service 9 Banking and other Financial services 10 Beauty parlours /beauty treatment 11 Broadcasting service 12 Business auxiliary service 13 Business exhibition service 14 Business support service 15 Cable operators 16 Cargo handling service 17 Chartered accountant services 18 Cleaning services 19 Clearing and forwarding agent services 20 Club or association service 21 Commercial training or coaching 22 Company secretary service 23 Construction of residential complex service 24 Construction services other than residential complex, including commercial/industrial buildings or civil structures 25 Consulting engineer services 26 Convention service 27 Copyright service transfer temporarily/ permit use or enjoyment 28 Cosmetic and plastic surgery service 29 Cost accountant service 30 Courier agency service 31 Credit card, debit card, charge card or other payment card related services 32 Credit rating agency service
- 2. 33 Custom House Agent service 34 Design service other than interior decoration and fashion designing 35 Development and supply of content for use in telecom services, advertising agency, etc. 36 Dredging of rivers, ports harbours, backwaters, estuaries, etc. 37 Dry cleaning service 38 Electricity exchange service 39 Erection, commissioning and installation Service 40 Event management 41 Fashion design 42 Foreign exchange broker service 43 Franchise service 44 General insurance service 45 Health club and fitness centre service 46 Health services by a clinical establishment, health check-up/ diagnosis , etc. 47 INSURANCE AUXILIARY - LIFE INSURANCE 48 Information technology software service 49 Insurance auxiliary service - General Insurance 50 Intellectual Property Rights Service other than Copyright 51 Interior decoration/ Designer services 52 Internet cafe 53 Internet telecommunication service 54 Legal consultancy service 55 Life insurance service 56 Mailing list compilation and mailing service 57 Maintenance of medical records service 58 Maintenance or repair service 59 Management or business consultant service 60 Mandap keeper service 61 Manpower recruitment/supply agency service 62 Market research agency service 63 Mining of mineral, oil or gas service 64 Online information and database access service and/ or retrieval service through computer network 65 Opinion poll agency service
- 3. 66 Outdoor Catering Service 67 Packaging service 68 Pandal or shamiana service 69 Permitting commercial use or exploitation of events Service 70 Photography service 71 Port Service (minor ports) 72 Port service (major ports) 73 Programme Producer Service 74 Promotion or marketing of brand of goods/services/events Service 75 Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. 76 Public relation management service 77 Rail travel agents service 78 Real estate agent service 79 Recognized Stock Exchange Service in relation to transaction in Securities 80 Recovery Agent Service 81 Registrar to an Issue Service 82 Rent-a-cab scheme operator Service 83 Renting of immovable property Service 84 Repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle 85 Restaurant service 86 Scientific and technical consultancy services 87 Security/ detective agency service 88 Selling of space or time slots for advertisements 89 Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts 90 Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 91 Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 92 Services provided by recognised/registered associations in relation to forward contracts 93 Share Transfer Agent Service 94 Ship management service 95 Site formation and clearance, excavation, earth moving
- 4. and demolition services 96 Sound recording studio or agency services 97 Special services provided by builders 98 Sponsorship service provided to body-corporate or firm including sports sponsorships 99 Steamer Agent service 100 Stockbroker service 101 Storage and warehousing services 102 Supply of Tangible Goods Service 103 Survey and exploration of mineral 104 Survey and map making service 105 Technical inspection and certification agency service 106 Technical testing and analysis service 107 Telecommunication Service by Telegraph Authority 108 Tour operator services 109 Transport of goods by air 110 Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 111 Transport of goods by rail including transport of goods in containers by rail (transport of passengers by rail in air-conditioned class/first class also to be paid under this description/accounting code) 112 Transport of goods by road/goods transport agency service 113 Transport of goods through pipeline or other conduit 114 Transport of passengers embarking on domestic/international journey by air 115 Transport of persons by cruise ship 116 Travel agent for booking of passage(other than air/rail travel agents) 117 Underwriter service 118 Video production agency/ video tape production service 119 Works contract service 120 Other Taxable Services- Other than the 119 listed