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Rates Of Service Tax For Different Classes Of Assesses

Categories of assessees who have to pay Service Tax of 5% of gross amount charged, prior to May, 2003(Subsequently increased to 8%):

• Actuary or intermediary or insurance intermediary or insurance agent.
• Advertising agency.
• Air travel agent (Also an option is provided to the air travel agent to pay service tax @ 0.25% of the basic fare in the case of domestic booking and 0.5% of the basic fare in the case of international booking).
• Architect.
• Authorised automobile service stations services to be extended to multi utility vehicles viz. Maxi Cabs.
• Authorized automobile service station.
• Banking company or financial institution or a non-banking financial institution.
• Beauty parlour.
• Broadcasting agency.
• Business auxiliary service [business promotion and support services including customer care services (excluding any information technology service)].
• Cable operator.
• Cargo handling agency.
• Clearing and forwarding agent.
• Commercial concern offering convention service.
• Commercial concern providing online information and data base access and/or retrieval services.
• Commercial training and coaching centres - private tutorials.
• Commissioning and installation services.
• Consulting engineer.
• Courier agency.
• Credit rating agency.
• Custom house agent.
• Dry cleaner.
• Event manager.
• Fashion designer.
• Foreign exchange broking by any person now included i.e. Individuals, partnership firms (hitherto it was limited to banking company, financial institutions, non-banking finance companies (NBFC) covered (w.e.f. 16/07/2001) & body corporate (w.e.f- 16/08/2002).
• Franchise services.
• Health club and fitness center.
• Insurer carrying on general insurance business services.
• Insurer carrying on life insurance business.
• Interior decorator.
• Internet Cafe - (Cyber Cafe).
• Maintenance and repair services excluding motor vehicles.
• Management consultant.
• Mandap keeper.
• Manpower recruitment agency.
• Market research agency.
• Photography studio.
• Port or person authorized by the port for conducting port services.
• Port services to be extended to all minor ports also (hitherto, it was limited to major ports).
• Practicing chartered accountant.
• Practicing company secretary.
• Practicing cost accountant.
• Rail travel agent.
• Real estate agent.
• Rent-a-cab operator.
• Scientist or technocrat or science or technology institution.
• Security agency.
• Sound recording studio.
• Steamer agent.
• Stock broker.
• Storage or warehouse keeper.
• Technical inspection and certification services excluding inspection and certification of pollution levels.
• Technical testing and analysis, excluding health and diagnostic testing in relation to human beings and animals.
• Telegraph authority providing facsimile services.
• Telegraph authority providing lease circuit services.
• Telegraph authority providing pager services.
• Telegraph authority providing telegraph services.
• Telegraph authority providing telephone services.
• Telegraph authority providing telex services.
• Tour operator.
• Underwriter.
• Video production agency.