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Welcomes you all. 17.12.2005. Service Tax - An overview. By swamy associates chennai – coimbatore – bangalore - hyderabad. With effect from 01.07.1994. Telephone Service. General Insurance. Stock brokers. With effect from 01.11.1996. Courier agency. Pager.

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Welcomes you all


Service Tax - An overview.


swamy associates

chennai – coimbatore – bangalore - hyderabad

With effect from 01.07.1994

Telephone Service.

General Insurance.

Stock brokers.

With effect from 01.11.1996

Courier agency.


Advertising Agency.

With effect from 15.06.1997

Custom House Agents.

Steamer Agents.

With effect from 01.07.1997

Air Travel Agents.

Mandap Keepers.

With effect from 16.07.1997

Consulting Engineers.

Manpower Recruitment Agents.

With effect from 01.08.1997

Clearing & Forwarding Agents.

Rent a cab operator.

With effect from 01.09.1997

Tour operator.

With effect from 16.10.1998


Credit Rating Agencies.

Chartered Accountants.

Cost Accountants.

Company Secretaries.

Interior Decorators.

Market Research Agencies.

Management Consultancy.

Real Estate Agents.

Security Agencies.


With effect from 16.07.2001

Scientific & Technical Consultancy.


Convention Services.

Leased Circuits.

Telegraph Services.



Online information …...

Video Tape Production.

Sound Recording.


Insurance Auxiliary Service.

Banking & other Financial Services.

Port Services (Other ports – 01.07.2003).

Authorised Service Station.


With effect from 16.08.2002

Insurance Auxiliary Service – Life Insurance.

Cargo handling.

Storage & Warehousing.

Event Management.

Rail Travel Agents.

Health Clubs & Fitness Centers.

Beauty Parlours.

Fashion Designers.

Cable Operators.

Dry Cleaning Services.

With effect from 01.07.2003

Commercial Training / Coaching Centers.

Technical Testing & Analysis.

Maintenance & Repair.

Commissioning & Installation (Erection).

Business Auxiliary Services.

Internet Café.

Franchise Service.

Fashion Designers.

Cable Operators.

Dry Cleaning Services.

With effect from 10.09.2004

Business Exhibition Services.

Airport Services.

Transport of Goods by Air.

Survey & Exploration of Minerals.

Opinion Poll Services.

Intellectual Property Services.

Forward Contract Service.

Pandal & Shamiana Services.

Outdoor Catering.

TV/Radio Programme Production.

Commercial / Industrial construction.

Travel Agents (other than air/rail).

With effect from 01.01.2005

Goods Transport Agency.

With effect from 16.06.2005

Transport of goods through pipeline.

Site formation.


Survey & Map making.

Cleaning Services.

Clubs /Associations.


Mailing list compilation.

Construction of residential complex.

Custom House Agents

A person, licenced, temporarily or otherwise, under

the regulations made under the Customs Act.

Taxable Service – Service provided to a client, by a

Custom House Agent, in relation to the entry or

departure of conveyances or the import or export of


Tax is only on commission / charges. Payments made

on behalf of client, like statutory levies, reimbursible

expenses are not subjected to service tax.

Option of paying service tax on 15 % of the gross billed


Steamer Agents

Any person, who undertakes, either directly or indirectly,

(i) to perform any service in connection with the

ship’s husbandry or dispatch including the rendering of

administrative work related thereto;

(ii) to book, advertise or canvass for cargo for or on

behalf of a shipping line; or

(iii) to provide container feeder services for or on

behalf of a shipping line.

Taxable Service – Service provided to a shipping line,

by a steamer agent in relation to a ship’s husbandry or

dispatch or any administrative work related thereto

as well as the booking, advertising or canvassing of

cargo, including container feeder services.

Clearing & Forwarding Agents

Any person who is engaged in providing any service,

either directly or indirectly, connected with the clearing

and forwarding operations, in any manner, to any other

person and includes a consignment agent.

Taxable Service – Service provided to a client, by a

Clearing and Forwarding Agent, in relation to clearing

and forwarding operations, in any manner.

Port Services.

Port services means, any service provided by a Port or any

person authorised by the Port, in any manner, in relation

to a vessel or goods.

Taxable service – Service provided to any person, by a port

or any person authorised by the port, in relation to port

services, in any manner.

Cargo Handling Services.

Cargo handling service means loading, unloading, packing

or unpacking of cargo and includes cargo handling

services provided for freight in special containers or for

non-containerised freight, services provided by a container

freight terminal or any other freight terminal, for all modes

of transport and cargo handling service incidental to

freight, but does not include handling of export cargo or

passenger baggage or mere transportation of goods.

Taxable Service – Service provided to any person, by a

Cargo handling agency in relating to cargo handling services.

Storage & Warehousing Services

Storage and warehousing includes storage and warehousing

Services for goods including liquids and gases but does not

Include any service provided for storage of agricultural

Produce or any service provided by a cold storage.

Taxable Service – Service provided to any person, by a

Storage or warehouse keeper in relation to storage and

Warehousing of goods.



Payment of service tax.

Filing of return.


Advance received.

Maintenance of records.


From 01.07.1994 - 13.05.2003 : 5 %

From 14.05.2003 – 09.09.2004 : 8 %

From 10.09.2004 : 10 % + E.Cess 2 %

From 01.07.1994 – 15.07.2001 : 1.5 % p.m.

From 16.07.2001 – 15.08.2002 : 24 % p.a.

From 16.08.2002 – 12.09.2004 : 15 % p.a.

From 13.09.2004 – Till Date : 13 % p.a.

Swamy associates

21/8 Rams Flats

Ashoka Avenue

Directors Colony


Chennai 600 024.

Ph: 044-24811147

Fax : 044-24733344

Swamy associates

4 E Radhekrishna Apartments

33 Sarojini Street

Ram Nagar

Coimbatore 641 009

Ph: 0422-4377669

Fax : 0422-4378622

Swamy associates

493 – 17th G Main

6th Block


Bangalore 560 095.

Ph: 080-51303434

Swamy associates

H.No.3-6-659, Flat No.3C

Anushka Enclave

Street No. 9

Himayat Nagar

Hyderabad - 500 029.

Ph: 040 - 55526879