General Exemption:

1. Service provided to United Nations or an International Organization.
2. Service provided to developer / units in Special Economic Zone.
3. Value of goods and materials sold by service provider.
4. Exemption to receipts in convertible foreign exchange.

Exemption on Value of Taxable Service-to-Service Providers:

Full exemption from tax is granted from the financial year 2005-06 to all the service providers on taxable services of aggregate value not exceeding Rs. 4 lakhs in any financial year.

Services liable to Service Tax:

1. Advertising Agency’s Services
2. Airport Services
3. Air Travel Agent’s Services
4. Architect’s Services
5. Authorised Service Station’s Services
6. Banking and other Financial Services
7. Beauty Treatment Service
8. Broad casting Services
9. Business Auxiliary Services
10. Business Exhibition Services
11. Cable Services
12. Cargo Handling Service
13. Chartered Accountant’s Services
14. Clearing and Forwarding Agent’s Services
15. Commercial Training or Coaching Services
16. Company Secretary’s Services
17. Computer Network Services
18. Construction Services
19. Consulting Engineer’s Services
20. Convention Services
21. Cost Accountant’s Services
22. Courier Service
23. Credit Rating Agency’s Services
24. Custom House Agent’s Services
25. Dry Cleaning Services
26. Erection, Commissioning or Installation Service
27. Event Management Service
28. Facsimile Services
29. Fashion Design Service
30. Forward Contract Service
31. Franchise Service
32. General Insurance Service
33. Health and Fitness Service
34. Insurance Auxiliary Service
35. Intellectual Property Services
36. Interior Decorator’s Services
37. Internet Café Service
38. Leased Circuit Service
39. Life Insurance Service
40. Maintenance or Repair Service
41. Management Consultant Services
42. Mandap Keeper’s Services
43. Manpower Recruitment Agency’s Services
44. Market Research Agency’s Services
45. Opinion Poll Services
46. Other Port Services
47. Outdoor Caterer’s Service
48. Pandal or Shamiana Contractor’s Service
49. Photography Services
50. Port Services
51. Programme Producer’s Services
52. Real Estate Agent’s Services
53. Rent-a-cab Scheme Operator’s Service
54. Scientific or Technical Consultancy Services
55. Security Agency’s Services
56. Sound Recording Services
57. Steamer Agent’s Services
58. Stock-Broker’s Services
59. Storage and Warehousing Service
60. Survey and Exploration of Mineral, Oil, and Gas Services
61. Technical Inspection and Certification Service
62. Technical Testing and Analysis Service
63. Telegraph Services
64. Telephone and Pager Services
65. Telex Services
66. Tour Operator’s Service
67. Transport of Goods by Air Service
68. Transport of Goods by Road Service
69. Travel Agents Service
70. Underwriter’s Service
71. Video Production Agency’s Services

Statutory Provisions for Records:

No specific records have been prescribed to be maintained by a service tax assessee. The records including computerised data if any being maintained by an assessee as required under any other law in force (e.g. income tax, sales tax) is acceptable to the Central Excise Department for the purpose of Service Tax.