Taxable Service for Service Tax

A	B	C	D		E	F	G	H	J
SR. NO.	CATEGORY OF SERVICES	EFFECTIVE DATE	DEFINITIONS		SERVICE PROVIDER	SERVICE RECIPIENT	RELEVANT i) NOTIFICATIONS ii) CIRCULARS iii) TRADE NOTICES iv) INST./GOI LETTER	SPECIFIC EXEMPT-IONS/ EXCLUSI-ONS	NOTES/ ABATEME-NTS /OPTIONS
			TAXABLE SERVICE	OTHERS				Refer Table 2	Refer Table 3
1	ADVERTISING AGENCY	01/11/1996	65(105)(e)	65(2), 65(3)	Advertising Agency*	Any Person	i) 1/96-ST dtd 31/10/96 ii) 345/4/97-TRU dtd. 16/8/99 iii) cir. No. 96/6/2007 dtd. 23.8.2007 para 004.01	1.01
2	AIRPORT	10/09/2004	65(105)(zzm)	65(3c), 65(3d), 65(24a)	Airport Authority/ Authorised Person	Any Person	iii) 80/10/2004-ST dtd 17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
3	AIR TRAVEL AGENT	01/07/1997	65(105)(l)	65(4)	Air Travel Agent	Any Person	i) 19/1997 dtd 26/06/1997 i) 22/1997 dtd.26/06/1997 i) 17/2006 dtd. 25/04/2006 iii) 6/97 ST dtd. 11/07/1997	3.01	3.02
4	ARCHITECT	16/10/1998	65(105)(p)	65(6)	Architect/ Registered Architect/ Architectural Firm	Any Person*	i) 53/98-ST dtd. 07/10/98 ii) B II/1/98 dtd. 07/10/98 iii) 7/98 ST dtd.13/10/98 -Mum Comm.
5	ASSET MANAGEMENT INCL. PORTFOLIO MANAGEMENT AND FUND MANAGEMENT	1/6/2007	65(105) (zzzzc)		Any person other than those defined u/s.65(105)(zm)	Any person		5.01
6	AUCTIONEER	1/5/2006	65(105)(zzzr)	65(7a)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
7	AUTHORISED SERVICE STATION FOR (a) MOTOR CAR & TWO WHEELERS (b) LIGHT MOTOR VEHICLES	16/07/2001 01/07/2003	65(105)(zo)	65(9), 65(62), 65(72), 65(73)	Authorised Service Station	Any Person*	i) 4/2001-ST dtd.9/7/2001 ii) B1/6/2005 TRU dtd. 27/07/2005 iv) B II/1/2001-TRU dtd 09/07/2001 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 036.01, 036.02 & 036.03	7.01
8	ATM OPERATIONS, MAINTENANCE OR MANAGEMENT	1/5/2006	65(105)(zzzk)	65(9a), 65(9b)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
9	BANKING & FINANCIAL SERVICES PROVIDED BY (a) BANKING CO, FI & NBFC (b) BODY CORPORATES (c) FOREIGN EXCH. BROKER OR AN AUTHORIZED DEALER IN FOREIGN EXCHANGE OR AN AUTHRORIZED MONEY CHANGER (d) COMMERCIAL CONCERN	16/07/2001 16/08/2002 01/07/2003 10/09/2004 01/05/2006 01/06/2007	65(105)(zm), 65(105)(zzk)	65(8), 65(9c), 65(10), 65(11), 65(12), 65(14), 65(45), 65(46), 65(59a) 65(74), 65(93)	Commercial Concern (upto 17/3/2006, any person)	Any Person*	i) 4/2001-ST dtd.09/07/2001i) 13/2004 dtd. 10/09/2004 i) 29/2004 dtd 22/09/2004 i) 4/2006 ST dtd. 01/03/2006 i) 7/2006 ST dtd. 01/03/2006 i) 22/2006 ST dtd. 31/05/2006 ii) 83/1/2006-ST dtd. 04/07/2006 iii) 80/10/2004-ST dtd. 170/09/2004 iv) B2/8/2004-TRU dtd. 10/09/2004 iv) B II/1/2001-TRU dtd 9/07/2001 iv) 62/11/2003 dtd 21/08/2003 iv) 341/44/2005TRU dtd. 06/10/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 03.02. 03.03 & 03.04	9.01, 9.02, 9.03, 9.04, 9.05, 9.06, 9.07, 9.08
10	BEAUTY TREATMENT	16/08/2002 16/06/2005	65(105)(zq)	65(17), 65(18)	Beauty Parlour	Any Person*	i) 8/ 2002-ST dtd 1/8/2002 iv) B II/1/2002-TRU dtd 01/08/2002 iv) F. no. B1/6/2005 dtd. 27/07/2005	10.01
11	BROADCASTING	16/07/2001	65(105)(zk)	65(15), 65(16)	Broadcasting agency	Client	i) 4/2001 dtd 9/7/2001 iv) B II/1/2001-TRU dtd 09/07/2001 iv) 341/43/2001-TRU dtd. 18/10/2001 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 032.01
12	BUSINESS AUXILIARY	01/07/2003 10/09/2004	65(105)(zzb)	65(19), 65(50), 65(121)	Any Person	Client	i) 7/2003 dtd 20/06/2003 i) 8/2005 dtd. 01/03/2005 i) 8/2004 dtd. 9/7/2004 i) 19/2005 dtd. 7/6/2005 ii) 80/10/2004-ST dtd 17/09/2004 iv) B2/8/2004-TRU dtd. 10/09/2004 iv) B1/6/2005-TRU dtd. 27/07/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 48.01	12.01, 12.02	12.03, 12.04
13	BUSINESS EXHIBITION	10/9/2004	65(105)(zzo)	65(19a)	Organisor of business exhibition	Exhibitor	iii) 80/10/2004 dtd. 17/09/2004 iv) B2/8/2004-TRU dtd. 10/09/2004 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 041.01
14	BUSINESS SUPPORT	1/5/2006	65(105)(zzzq)	65(104c)	Any Person	Any Person	iv) F. No. 334/4/2006-TRU dtd. 28/2/2006
15	(a) CABLE OPERATOR (b) MULTI SERVICE OPERATORS (MSO)	16/08/2002 10/09/2004	65(105)(zs)	65(21), 65(22)	Cable Operator	Any Person	i) 8/2002 dtd 01/08/2002 iii) 80/10/2004-ST dtd. 17/09/2004 iv) B II/1/2002-TRU dtd 01/08/2002 iv) B2/8/2004 - TRU dtd. 10/09/2004
16	CARGO HANDLING	16/08/2002	65(105)(zr)	65(23)	Cargo handling agency	Any person	i) 8/2002-ST dtd 01/08/2002 iv) B II/1/2002 TRU dtd 01/08/2002	16.01, 16.02
17	CLEANING ACTIVITY	16/6/2005	65(105) (zzzd)	65(24b)	Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
18	CLEARING & FORWARDING AGENT	16/07/1997	65(105)(j)	65(25)	Clearing & Forwarding Agent	Any Person*	i) 26/97 ST dtd 11/7/1997 iii) 37 B Order No.2/1/2002 dtd.20/04/2002 iv) F. No. 159/1/2003 dtd. 10/12/2003
19	CLEARING HOUSE	16/5/2008	65(105) (zzzzi)	65(85d)	By a processing & clearing house	Any Person
20	CLUB OR ASSOCIATION	16/6/2005	65(105) (zzze)	65(25a)	Club or association	Member	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 76.01 & 76.02	20.01, 20.02

21	COMMERCIAL TRAINING & COACHING	01/07/2003	65(105) (zzc)	65(26), 65(27) 65(27)	Commerical training or coaching centre	Any Person	i) 7/2003 dtd 20/06/2003 i) 24/2004 dtd. 10/09/2004	21.01, 21.02, 21.03
22	COMMERCIAL OR INDUSTRIAL CONSTRUCTION SERVICE	10/09/2004 16/06/2005	65(105)(zzq)	65(25b)	Any Person	Any person	iii) 80/10/2004-ST dtd 17/09/2004 iv) B2/8/2004 -TRU dtd. 10/09/2004 iv) B1/6/2005 TRU dtd. 22/07/2005	22.01, 22.02, 22.03, 22.04, 22.05, 22.06	22.07
23	COMMODITY EXCHANGE	16/5/2008	65(105) (zzzzg)		By recognized Person association or a registered association	Any
24	CONSTRUCTION OF COMPLEX	16/6/2005	65(105) (zzzh)	65(91a), 65(30a)	Any Person	Any Person	i) 15/2005 ST dtd. 07/06/2005 iii) 332/35/2006 dtd.01/08/2006 iv) B1/6/2005 TRU dtd. 27/07/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 79.01		24.01
25	CONSULTING ENGINEER	07/07/1997 01/05/2006¹01/06/2007	65(105)(g)	65(31)	Consulting Engineer or an Engineering Firm	Any Person	i) 23/97 - ST dtd 02/07/1997 ii) 177/5/2001 CX dtd 26/02/2002 iii) 7/97-ST dtd 04/07/1997 iv) cir. No. 96/6/2007 dtd. 23.8.2007 para 006.01	25.01, 25.02
26	CONVENTION	16/7/2001	65(105)(zc)	65(32)	Any Person	Any Person*	i) 4/2001 ST dtd. 09/07/2001 ii) B II/1/2001 TRU dtd. 09/07/2001 iii) 80/10/2004 dtd. 17/09/2004 iv) B2/8/2004 TRU dtd. 10/09/2004		26.01
27	COURIER	01/11/1996	65(105)(f)	65(33)	Courier Agency*	Any Person*	i) 1/96-ST dtd.31/10/1996 i) 6/96 ST dtd. 31/10/1996 ii) 341/43/96-TRU dtd 31/10/1996 iii) 3/97-ST dtd 26/03/1997 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 005.01 & 005.02
28	CREDIT CARD, DEBIT CARD, CHARGE CARD AND OTHER PAYMENT CARD	1/5/2006	65(105) (zzzw)	65(33a)	Any Person, Issuing Bank, Acquiring Bank	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
29	CREDIT RATING AGENCY	16/10/1998	65(105)(x)	65(34)	Credit Rating Agency*	Any Person*	iv) B II/3/98 dtd 07/10/1998 iii) 7/98- S.T dated 07/10/1998
30	CUSTOM HOUSE AGENT	15/06/1997	65(105)(h)	65(35)	Licensed Custom House Agent	Any person*	i) 17/97-dtd 06/06/97 iii) 5/97 dtd 12/06/1997		30.01
31	DESIGN SERVICE OTHER THAN INTERIOR DECORATOR & FASHION DESIGNING	6/1/2007	65(105) (zzzzb)	65(36b)	Any person	Any other person
32	DEVELOPMENT AND SUPPLY OF CONTENT	6/1/2007	65(105) (zzzzc)	65(36b)	Any person	Any other person
33	DREDGING SERVICES	16/6/2005	65(105)(zzzb)	65(36a)	Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
34	DRY CLEANING	16/08/2002	65(105)(zt)	65(37), 65(38)	Any Person	Any Person	i) 8/2002 - ST dtd 01/08/2002 iv) B II/1/2002- TRU dtd 01/08/2002	34.01
35	ERECTION, COMMISSIO-NING & INSTALLATION SERVICES	01/07/2003 10/09/2004	65(105)(zzd)	65(29), 65(39a)	Commissioning & Installation Agency	Any Person*	i) 7/2003 dtd. 20/06/2003 i) 19/2003 ST dtd. 21/08/2003 iii) 80/10/2004-ST dtd. 17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004		35.01, 35.02
36	EVENT MANAGEMENT	16/08/2002	65(105)(zu)	65(40), 65(41)	Event Manager	Any Person*	i) 8/2002-ST dtd 01/08/2002 iv) B II/1/2002- TRU dtd 01/08/2002 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 041.01	36.01, 36.02	36.03
37	FASHION DESIGNING	16/08/2002	65(105)(zv)	65(43), 65(44)	Fashion Designer	Any Person	i) 8/2002 - ST dtd 1/8/2002 37.01 iv) B II/1/2002- TRU dtd 01/08/2002
38	FOREIGN EXCHANGE BROKER OTHER THAN COVERED UNDER BANKING OR OTHER FINANCIAL SERVICES	7/1/2003	65(105) (zzk)	65(46)	Foreign exchange broker	Any Person
39	FORWARD CONTRACT	10/09/2004	65(105)(zzy)	65(46a), 65(89a), 65(89b)	Member of recognised or registered association	Any person	iii) 80/10/2004 dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
40	FRANCHISE	01/07/2003	65(105)(zze)	65(47), 65(48)	Franchisor	Franchisee	i) 7/2003 dtd 20/6/2003 iv) B2/8/2004 TRU dtd. 10/09/2004 iv) F. No. B1/6/2005 TRU dtd. 27/07/2005
41	GENERAL INSURANCE	01/07/1994 01/05/2006	65(105)(d)	65(49), 65(58), 65(80)	Person carrying on general insurance business	Policy Holder	i) 1/94 dtd 28/06/1994 ii) 3/3/94 dtd 28/07/1994	41.01
42	GOODS TRANSPORT BY ROAD	1/1/2005	65(105)(zzp)	65(50a) (50b)	Goods & Transport Agency*	Any Person*	i) 32 to 35/2004 dtd. 03/12/2004 iv) 341/18/2004 TRU dtd.17/12/2004 iv) 37 B Order No. 5/1/2007-ST F.No.166/14/2006-CX.4 dtd 12/3/2007	42.01, 42.02	42.03
43	HEALTH CLUB AND FITNESS CENTRE	16/08/2002	65(105)(zw)	65(51), 65(52)	Health Club and Fitness Centre	Any person	i) 8/2002 dtd 01/08/2002 43.01 iv) B II/1/2002 -TRU dtd 01/08/2002
44	INFORMATION TECHNOLOGY SOFTWARE SERVICE	16/6/2008	65(105) (zzzze)		Any Person	Any Person
45	INSURANCE AUXILIARY SERVICES IN RELATION TO :				Actuary, intermediary, insurance intermediary or insurance agent	Policy Holder or Any Person, insurer or re-insurer	i) 4/2001 dtd 09/07/2001 iv) B II/1/2001-TRU dtd 09/07/2001 i) 8/2002 dtd 1/8/2002 iv) B II/1/2002 TRU dtd 01/08/2002
	... General Insurance Business	16/07/2001	65(105)(zl)	65(1), 65(54)
	? Life Insur-ance Business	16/08/2002	65(105)(zy)	65(55), 65(56)
46	INTELLECTUAL PROPERTY RIGHT (OTHER THAN COPYRIGHT)	10/09/2004	65(105)(zzr)	65(55a), 65(55b)	Holder of intellectual property right	Any person	i) 17/2004 dtd. 10/09/2004 iii) 80/10/20004-ST dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004	46.01	46.02
47	INTERIOR DECORATOR	16/10/1998	65(105)(q)	65(59)	interior decorator	Any Person*	i) 53/98-ST dtd. 7/10/98 iv) B II/1/98 -TRU dtd.07/10/98
48	INTERNATIONAL AIR TRAVEL (TRANSPORT OF PASSENGERS EMBARKING IN INDIA FOR INTERNATIONAL JOURNEY BY AIR TRAVEL )	1/5/2006	65(105) (zzzo)	65(56a), 65(35a), 65(77c)	An Aircraft Operator	Any Passenger	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006 iv) TRU Letter F.No. 341/52/2006 dtd 17/10/2006 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 086.01 ,086.02, 086.03, 086.04 & 086.05	48.01
49	INTERNET CAF?/b>	01/07/2003	65(105)(zzf)	65(57)	internet caf?	Any person	i) 7/2003 dtd. 20/06/2003
50	INTERNET TELE-COMMUNIC-ATION (INTERNET TELEPHONY UPTO 15-5-2008)	1/5/2006	65(105)(zzzu)	65(56b), 65(57a)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
51	LIFE INSURANCE SERVICE	10/09/2004	65)(105)(zx)	65(58), 65(61), 65(80)	Insurer or re-insurer	Policy Holder or Any Person, insurer or re-insurer	iv) B2/8/2004-TRU dtd. 10/09/2004 iii) 80/10/2004 dtd 17/09/2004
52	MAILING LIST COMPILATION AND MAILING	16/6/2005	65(105)(zzzg)	65(63a)	Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
53	MANAGEMENT OR BUSINESS CONSULTANT?S (Prior to 01/06/2007 named as Management Consultant?s Service)	16/10/1998 01/05/2006 01/06/2007	65(105)(r)	65(65)	Management or Business Consultant	Any Person*	i) 53/98 dtd. 07/10/98 iv) B II/3/98 TRU 07/10/1998 iv) 177/2/2001-dtd 27/06/2001	53.01, 53.02
54	MANAGEMENT, MAINTENANCE AND REPAIR	01/07/2003 16/06/2005 01/05/2006 01/06/2007	65(105)(zzg)	65(64)	Any person	Any Person*	i) 7/2003-ST dtd 20/06/2003 iv) F. No. B1/6/2005 TRU dtd. 27/07/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 053.01
55	MANAGEMENT OF INVESTMENT UNDER ULIP SCHEME	16/6/2008	65(105) (zzzzf)		By an insurer carrying on Life Insurance Business	To a policy holder
56	MANDAP KEEPER	01/07/1997 01/06/2007	65(105)(m)	65(66), 65(67)	Any person	Any Person*	i) 19/97 dtd 26/06/1997 iv) F.No. 332/82/97-TRU dtd. 24/09/1997 iv) 6/97 dtd 01/07/1997 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 012.01 & 012.02	56.01	56.02
57	MANPOWER RECRUITMENT AND SUPPLY AGENCY	07/07/1997 16/06/2005 01/06/2007	65(105)(k)	65(68)	Manpower Recruitment or Supply Agency*	Any Person*	i) 23/97 dtd 02/07/1997 iii) 7/97 -ST dtd 04/07/1997 iv) F. No. B1/6/2005 TRU dtd. 27/07/2005 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 010.01 & 010.02
58	MARKET RESEARCH AGENCY	16/10/1998	65(105)(y)	65(69)	Market Research Agency*	Any Person*	iii) 53/98 -ST dtd 07/10/1998 iv) 7/98- ST dtd 13/10/1998
59	MINING OF MINERAL, OIL OR GAS	1/6/2007	65(105) (zzzy)		Any person	Any person
60	ON-LINE INFORMATION DATABASE ACCESS OR RETRIEVAL	16/07/2001	65(105)(zh)	65(30), 65(36), 65(39), 65(53), 65(75)	Any Person	Any Person*	i) 4/2001-ST dtd.09/07/2001 iv) B II/1/2000-TRU dtd 09/07/2001	60.01
61	OPINION POLL	10/09/2004	65(105)(zzs)	65(75a), 65(75b)	Opinion Poll Agency	Any Person	iii) 80/10/2004-ST dtd. 17/10/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
62	OUTDOOR CATERER	10/09/2004	65(105)(zzt)	65(76a)	Outdoor caterer	Any person*	i) 12/2004 dtd. 10/09/2004 iii) 80/10/2004 dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004	62.01	62.02
63	PACKAGING ACTIVITY	16/6/2005	65(105) (zzzf)	65(76b)	Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
64	PANDAL OR SHAMIANA CONTRACTOR	10/9/2004	65(105)(zzw)	65(77a), 65(77b)	Pandal or Shamiana contractor	Any Person*	iii) 80/10/2004-ST dtd. 17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004	64.01	64.02
65	PHOTOGRAPHY	16/07/2001	65(105)(zb)	65(78), 65(79)	Photography Studio or Agency	Any Person*	iv) B II/1/2000- TRU dtd. 09/07/2001	65.01
66	PORT (Other than Major Ports)	10/09/2004	65(105)(zzl)	65(76), 65(82)	Other Port/Authorised Person	Any Person	i) 7/2003-ST dtd 20/06/2003
67	PORT (Major Ports)	10/09/2004	65(105)(zn)	65(81), 65(82)	Port or Authorised Person	Any Person	i) 4/2001-ST dtd 09/07/2001, iii) 67/16/2003- ST dtd. 10/11/2003 iv) B II/1/2000 -TRU dtd. 09/07/2001 iv) F. No. 160/3/2002-CX-4, dtd. 01/07/2003 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 035.02	67.01
68	PRACTISING CHARTERED ACCOUNTANT	16/10/1998	65(105)(s)	65(83)	Practicing C.A and a concern engaged therein	Any Person*	i) 53/98-ST dtd 7/10/1998 i) 59/98- ST dtd 16/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006 iv) B II/3/98- TRU dtd 20/1/1998	68.01
69	PRACTISING COMPANY SECRETARY	16/10/1998	65(105)(u)	65(85)	Practising Company Secretory and Concern Engaged therein	Any Person*	i) 53/98-ST dtd 07/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006 i) 59/98-ST dtd 16/10/1998 iv) B II/3/98 - TRU dtd 20/10/1998	69.01
70	PRACTISING COST ACCOUNTANT	16/10/1998	65(105)(t)	65(84)	Practising Cost accountant and Concern Engaged therein	Any Person*	i) 53/98-ST dtd 07/10/1998 i) 59/98-ST dtd 16/10/1998 as rescinded by 2/2006 ST dtd. 01/03/2006 iv) B II/3/98 - TRU dtd 20/10/1998	70.01
71	PROGRAMME PRODUCER	10/09/2004	65(105) (zzu)	65(86a), 65(86b)	Programme Producer	Any Person	iii) 80/10/2004-ST dtd 17/09/2004 iv) B2/8/2004-TRU dtd. 10/09/2004
72	PUBLIC RELATIONS MANAGEMENT	1/5/2006	65(105) (zzzs)	65(86c)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
73	RAIL TRAVEL AGENT	16/08/2002	65(105) (zz)	65(87)	Rail Travel Agent	Any Person*	i) 8/2002-ST dtd. 01/08/2002 iv) B II/1/2002-TRU dtd-01/08/2002
74	REAL ESTATE AGENT	16/10/1998	65(105) (v)	65(88), 65(89)	Real Estate Agent	Any Person*	i) 53/98-ST dtd. 07/10/1998 iv) B II/1/98-TRU dtd-07/10/1998 iii) 7/98-ST dtd 13/10/1998
75	RECOVERY AGENT	1/5/2006	65(105) (zzzl)		Any Person	Banking Company, Body Corporate or a Firm	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
76	REGISTRAR TO AN ISSUE	1/5/2006	65(105) (zzzi)	65(89c)	Registrar to an Issue	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
77	RENT-A-CAB SCHEME OPERATOR	01/04/2000 01/06/2007	65(105) (o)	65(20), 65(70), 65(71), 65(91)	Rent-a-Cab Scheme Operator	Any Person	i) 3/99-ST dtd 28/021999 i) 1/2000 dtd 27/04/2000	77.01
78	RENTING OF IMMOVABLE PROPERTY	1/6/2007	65(105) (zzzz)	65(90a)	Any person	Any person	i) Notification No.24/2007-st dtd 22/05/2007 i) Notification No.28/2007-ST dtd 22/05/2007 ii) Cir. No.137/280/2007-CX-4 dtd. 17.12.2007	78.01
79	SALE OF SPACE OR TIME FOR ADVERTI-SEMENT OTHER THAN PRINT MEDIA	01/05/2006 01/06/2007	65(105) (zzzm)	Any Person	Any Person		iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
80	SCIENTIFIC OR TECHNICAL CONSULTANCY	16/07/2001	65(105) (za)	65(92)	Scientist or technocrat or any science or technology institution or organisation	Any Person*	i) 4/2001-ST dtd. 09/07/2001 iv) B II/1/2001 dtd.09/07/2001	80.01, 80.02
81	SECURITY AGENCY	16/10/1998	65(105) (w)	65(94)	Security Agency	Any Person*	i) 53/98-ST dtd 07/10/1998 iii) 7/98 ST dtd.13/10/1998 iii) 77/5/205 STU dtd. 13/10/2005	81.01
82	SHARE TRANSFER AGENT	1/5/2006	65(105) (zzzj)	65(95a)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
83	SHIP MANAGEMENT	1/5/2006	65(105) (zzzt)	65(96a)	Any Person	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
84	SITE FORMATION AND CLEARANCE, EXCAVATION AND EARTHMOVING AND DEMOLITION SERVICE	16/6/2005	65(105) (zzza)	65(97a)	Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005	84.01
85	SOUND RECORDING	16/07/2001	65(105)(zj)	65(98), 65(99)	Sound Recording Studio or Agency	Any Person*	i) 4/2001-ST dtd. 09/07/2001 iv) B II/1/2001TRU dtd.09/07/2001 iv) F. No. B1/6/2005 ST dtd. 27/07/2005	85.01
86	SPONSORSHIP	1/5/2006	65(105)(zzzn)	65(99a)	Any Person	Body Corporate or a Firm	i) 17/2006 ST dtd. 25/04/2006 iv) F. No. 334/4/2006 TRU dtd. 28/2/2006
87	STEAMER AGENT	15/06/1997	65(105)(i)	65(96), 65(97), 65(100)	Person	Any Person*	i) 17/97-ST dtd. 6/6/97 iii) 5/97-ST dtd. 12/6/97
88	(a) STOCK BROKER (b) SUB BROKER	01/07/1994 10/09/2004	65(105)(a)	65(90), 65(93), 65(101)	Registered Stock broker/ Sub-broker	Any Person	i) 1/94-ST dtd.20/06/1994 iv) B2/8/2004-TRU dtd. 10/09/2004 iv) 3/94-ST dtd. 19/10/1994 iv) 63/96 dtd. June, 1996 iv) 141/ 96 dtd. 04/12/1996
89	STOCK EXCHANGE	16/5/2008	65(105) (zzzzg)		by a recognised stock exchange	Any Person
90	STORAGE AND WAREHOUSING	16/08/2002	65(105)(zza)	65(102)	Storage and Warehousing Keeper	Any Person	i) 8/2002-ST dtd 01/08/2002 ii) 60/9/2003 ST dtd 10/07/2003 iv) B II/1/2002 -TRU dated 01/08/2002 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 47.01	90.01, 90.02
91	SUPPLY OF TANGIBLE GOODS FOR USE	16/5/2008	65(105) (zzzza)		Any Person	Any Person
92	SURVEY AND EXPLORATION OF MINERAL	10/9/2004	65(105) (zzv)	65(104a)	Any Person	Any Person*	iii) 80/10/2004 ST dtd. 17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
93	SURVEY AND MAP MAKING	16/6/2005	65(105) (zzzc)	65(104b)	Any Person other than agency under the control or authorized by the Government	Any Person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
94	TECHNICAL INSPECTION & CERTIFI-CATION	01/07/2003	65(105) (zzi)	65(108), 65(109)	Technical inspection and certification agency	Any Person	i) 7/2003 dt 20/06/2003
95	TECHNICAL TESTING & ANALYSIS	01/07/2003	65(105) (zzh)	65(106), 65(107)	Technical testing and analysis agency	Any Person	i) 7/2003 dt 20/06/2003	95.01, 95.02
96	TELE-COMMUNI-CATION (Some services separately covered upto 31/05/07 as per Note below)***	6/1/2007	65(109) (zzzx)	65(109a)	Telegraph authority	Any person	i) Notification No.27/2007-ST dtd 22/05/2007 ii) Notification No.28/2007-ST dtd 22/05/2007 ii) Cir. No. 96/6/2007 dtd. 23.8.2007 para 002.01	96.01
97	TRANSPORT OF PERSONS BY CRUISE SHIP	1/5/2006	65(105) (zzzv)		Any Person	Any Person	ii) 80/10/2004 dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
98	TRANSPORT OF GOODS BY AIR	10/09/2004	65(105) (zzn)	65(3a), 65(3b)	Aircraft Operator	Any person	ii) 80/10/2004 dtd.17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004		98.01
99	TRANSPORT OF GOODS BY PIPELINE OR OTHER CONDUIT	16/6/2005	65(105) (zzz)		Any person	Any person	i) 15/2005 ST dtd. 07/06/2005 iv) B1/6/2005 TRU dtd. 27/07/2005
100	TRANSPORT OF GOODS IN CONTAINER BY RAIL	1/5/2006	65(105) (zzzp)		Any Person other than Government Railway	Any Person	iv) F. No. 334/4/2006 TRU dtd. 28/2/2006	100.01
101	TOUR OPERATOR	4/1/2000	65(105)(n)	65(113), 65(115)	Person	Any Person*	iv) B2/8/2004-TRU dtd. 10/09/2004 iii) 80/10/2004 dtd. 17/09/2004 iv) 1/2000 dtd. 27/04/2000		101.01, 101.02, 101.03
102	TRAVEL AGENTS (OTHER THAN AIR & RAIL)	10/09/2004	65(105) (zzx)	65(115a)	Travel Agent	Any Person*	iii) 80/10/2004-ST dtd. 17/09/2004 iv) B2/8/2004 - TRU dtd. 10/09/2004
103	UNDERWRITER	16/10/1998	65(105) (z)	65(116), 65(117)	Underwriter	Any Person*	i) 53/98-ST dt 07/10/1998 iii) 7/98ST dtd.13/10/1998 iv) B II/1/98 TRU dtd 07/10/1998
104	VIDEO PRODUCTION AGENCY	16/07/2001	65(105)(zi)	65(119), 65(120)	Video Production Agency	Any Person*	i) 4/2001-ST, dtd 09/07/2001 iv) B/II/1/2000 TRU dtd 09/07/2001	104.01, 104.02
105	EXECUTION OF WORKS CONTRACT	1/6/2007	65(105) (zzzza)		Any person	Any Person	i) 29/2007-st dtd 22/05/2007 ii) 32/2007-st dtd 22/05/2007 ii) cir. No. 96/6/2007 dtd. 23.8.2007 para 097.01	105.01

Ref. to Table 1	SPECIFIC EXEMPTIONS/EXCLUSIONS	REF. TO NOTIFICATIONS/ CIRCULARS/TRADE NOTICES/INSTRUCTIONS/GOI LETTER
1.01	Print or electronic media, printing & publishing telephone directories, yellow pages or business directories, newspapers & periodicals	F. No. 345/4/97 - TRU dtd 16-8-1999
3.01	Amount in excess of commission received from Air Line for booking of passage	Notification No. 22-97ST dtd 26-6-1997
5.01	Entry & exit load charged by Mutual Funds	Cir. No. 96/6/2007-ST dtd. 23-8-2007
7.01	Services or repairs to buses & trucks	Cir. No. 96/6/2007-ST dtd. 23-8-2007
9.01	Chit funds	Cir. No. 96/6/2007-ST dtd. 23-8-2007
9.02	Charges received under Lease/hire purchase agreement entered prior to 16/07/2001 if the property/goods are received by the lessee prior to that date	F no. B II/1/2001-TRU dtd 9-7-2001
9.03	In case of EMIs, principal amount	F no. B II/1/2001-TRU dtd 9-7-2001
9.04	Taxable service provided to the State Govt. or Central Govt. in relation to collection of any duties or taxes levied by such Govt.	Notification No. 13/2004 dtd 10-9-2004
9.05	All such interest and interest in the nature of ?interest on loans?	Notification no. 29/2004 dtd. 22-9-2004
9.06	Financial leasing services, 90% of difference between instalment paid towards repayment of lease amount and the principal amount in such instalment, i.e. amount representing as interest	Notification no. 4/2006 dtd. 1-3-2006
9.07	Any taxble service provided or to be provided to any person by the RBI and to RBI by any other person u/s68(2)	Notification no. 7/2006 dtd. 1-3-2006 and 22/2006 ST dtd. 31-5-2006
9.08	Banking & Other Financial services provided by Department of Post.	Circular No. 96/6/2007 dtd. 23-8-2007
10.01	Plastic surgery/cosmetic surgery to improve appearance	F no. B 11/1/2002-TRU dtd 1-8-2002
12.01	Exemption to a commercial concern in relation to (a) procurement of goods or services which are inputs for the client (b) production or processing of goods for, or on behalf of, the client, (c ) provision of service on behalf of client or (d) service incidental or auxiliary to any of these activities and provided in relation to agriculture, printing, textile processing or education.	Notification No. 14/2004 dtd 10-9-2004 as amended by notification no. 19/2005 ST dtd. 7-6-2005
12.02	Producation or processing of goods for, or on behalf of the client provided by any person in the course of manufacture of(a) Cut and polished diamonds and gem stones or (b) plain and studded jewellery of gold and other precious metals	i) Notification no. 21/2005 ST dtd. 7-6-2005
16.01	Taxable service provided in relation to Agricultural produce and goods stored in cold storage.	Notification No.10/2002ST dtd 1-8-2002
16.02	Services provided in relation to Export cargo, passenger baggage, transhipment of import cargo	iv) F.No. B II/1/2002-TRU dtd 1-8-2002
20.01	Charitable trusts as defined under the Circular	N Circular No. 96/6/2007 dtd. 23-8-2007
20.02	Residential Welfare Association where monthly contribution of a member does not exceeds Rs.3000/- per month	Notification NO.8/2007 dtd.1-3-2007
21.01	Vocational and recreational training institutes exempt from 1.7.2003 to 30/06/2004 and from 10/09/2004 onwards.	N. N. 24/2004 as amended by 19/2005 dtd. 7-6-2005 '
21.02	Charges collected for Commercial training or coaching, for certificate or diploma or degree or education qualification recognised by law, if paid by the institute sponsoring its students for undergoing a specific training	Notification No. 10/2003 dtd 20-6-2003
21.03	Sale of priced standard text book	59/8/2003-TRU dtd 20-6-2003
21.04	Commercial training and coaching provided by computer training institute exempt from 1.7.2003 to 30.06.2004 and from 10.09.2004 to 15.6.2005	Notification no. 24/2004 ST dtd. 10-9-2004 as amended by Notification no. 19/2005 ST dtd. 7-6-2005
22.01	Estate builders who construct buildings/civil structure for their own use, renting it out or for selling it subsequently	B2/8/2004 - TRU dtd 10-9-2004
22.02	Services provided by labourers engaged directly by the property owner,or contractors who do not have business establishment	B2/8/2004 - TRU dtd 10-9-2004
22.03	Buildings for the purpose of educational, religious, charitable, health, sanitation or Philanthropic purpose & not for the purpose of profit	B2/8/2004 - TRU dtd 10-9-2004
22.04	Government buildings / civil constructions not used for commercial purpose	B2/8/2004 - TRU dtd 10-9-2004
22.05	Construction of pipeline other than those running within an industrial & commercial establishment is ?long distance pipeline? from 10-9-2004 to 15-6-2005	B2/8/2004 - TRU dtd 10-9-2004
22.06	Construction of port or other port up to 31-5-2007, but not in relation to services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repairs in relation to existing port or other port w.e.f. 1-6-2007	Notification no. 16/2005 ST dtd. 7-6-2005 rescinded by 26/2007-ST dtd 22-5-2007 and reintroduced by Notification No 25/2007-ST dtd 22-5-2007.
25.01	Upto the amount of R & D Cess paid in relation to transfer of technology	Notification No. .18/2002ST dtd 16-12-2002
25.02	Certification in respect of immovable property	Order u/s. 37B no. 1/1/2002 dtd 26-2-2003
25.03	Computer hardware engineering charges up to 31-5-2007 & computer software engineering charges up to 15-6-2008	Definition amended by the Finance Act, 2007 & the Finance Act, 2008
34.01	Wet cleaning/washing, dyeing and darning, if charged separately	F. No. B II/1/2002-TRU dtd 1-8-2002
36.01	Sale proceeds of ticket or revenue generated from the sale of space	F. No. B II/1/2002-TRU dtd 1-8-2002
36.02, 51.02, 59.02	Marriage function included	Definition amended by the Finance Act, 2007 w.e.f. 1-6-2007
37.01	Stitching charges for garments and making charges for jewellers, if charged separately in the bill	F. No. B II/1/2002-TRU dtd 1-8-2002
41.01	Certain specified insurance policies	Notification No.3/94 ST dtd 30-61994 as amended by 3/2006 ST dtd. 1-3-2006 Notification No.12/97 dtd 14-2-1997 Notification No.1/2000 dtd 9-2-2000 Notification No. 3/2000 dtd 6-7-2000 Notification No. 4/2000 dtd 31-7-2000
42.01	Transport of fruits, vegetables, eggs or milk in a road carriage	Notification No.33/2004 dated 3-12-2004
42.02	Gross amount charged on various consignments transported in a goods carriage not exceeding Rs.1500/- & gross amount charged on individual consignment transported in goods carriage not exceeding Rs.750/-	Notification No.34/2004 dated 3-12-2004
43.01	Therapeutic massage such as Aurvedic Massage, Acupressure Therapy given by a qualified professional under medical supervision	F. No. B II/1/2002-TRU dtd 1-8-2002
46.01	(a) IPR not covered by Indian law (b) permanent transfer of IPR	B2/8/2004 - TRU dtd 10-9-2004
48.01	An international journey that commences from airport outside India and is completed at an airport outside India but including a sector wherein a passager disembarks & subsequently embarks at an Indian airport as part of international journey	Cir.96/6/2007 dtd. 23-8-2007
53.01	ESIC, PF and other Law Practitioners	Circular No.341/21/99-TRU dtd 20-8-1999
53.02	ERP software system upto 28.02.2006	Notification No. 16/2004 dtd 10-9-2004 as rescinded by 2/2006 ST dtd. 1-3-2006
56.01	Religious places	Notification No.14/2003 dtd 20-6-2003
60.01	E-commerce transactions	F.No.B II/1/2000-TRU dtd 9-7-2001
62.01	Service provided in railway train, academic institution or medical establishment (exempt upto 28/02/2006)	Notification No. 19/2004 & 21/2004 dtd 10-9-2004 as rescinded by Notification No. 2/2006 ST dtd. 1-3-2006 (Sr. No. 8)
64.01	Services provided for pure religious ceremonies or congregation	B2/8/2004 - TRU dtd 10-9-2004
65.01	Photography studio or agency other than a commercial concern in relation to still photography upto 15.06.2005	Notification No. 6/2001 ST dtd 9-7-2001 as amended by 13/2001- ST dtd 27-12-2001 rescinded by notification no. 20/2005 dtd. 7-6-2005
67.01	Renting out of accommodation, lease and estate rentals	F No.B II/1//2000- TRU dtd 9-7-2001
69.01, 70.01	68.01, Service is provided in the professional capacity to a client relating torepresentation before any Statutory Authority in the course of proceedings under any law by way of issue of notice is exempt w.e.f. 13/7/2006. From 1/3/2006 to 12/7/2006 all services taxable. Upto 28/2/2006 only specified services taxable.	Notification No. 25/2006 dtd 13-7-2006 Notification No. 2/2006 dtd. 1-3-2006 Noti. No. 59/1998 dtd 16-10-1998
78.01	Property Tax levied and collected by local bodies	Notification No. 24/2007-ST dtd 22-5-2007 w.e.f. 1-6-2007
80.01	Services rendered by doctors, medical colleges, nursing homes, hospitals, diagnostic & pathological labs	F. No.B II/1/2001 dtd 9-7-2001
80.02	Mere testing service which is not integral part of consultancy	F. No.B II/1/2001 dtd 9-7-2001
81.01	Service provided for security of safe deposit lockers or vaults by security agencies upto 08/07/2004	Notification No. 56/98-ST dtd. 7-10-1998, rescinded by Notification No 7/2004 ST dtd 9-7-2004
84.01	Construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports	Notification no. 17/2005 ST dtd. 7-6-2005
85.01	Reproduction of original master to make further copies of audio tape or CD and lending or hiring of video or sound recording equipment	F. No.B II/1/2001 dtd 9-7-2001
90.01	Cold storage service and cloak room service	F. No.B II/1/2001 dtd 9-7-2001
90.02	Agricultural produce	Order No. 1/2002 ST dtd 1-8-2002
95.01	By Government on State or District Laboratory in relation to testing analysis of water quality	Notification No. 6/2006 ST dtd. 1-3-2006
95.02	In relation to Testing analysis of newly developed drugs (includes vaccines & herbal remedies) on human participants by a clinical research organisation.	Notification No. 11/2007-ST dtd.1-3-2007
96.01	Departmentally run public telephone, guaranteed public phone operating for local calls,free telephones at airport and hospitals where no bills are being issued	Notification No.3/94- ST dtd 30-6-1994,
96.02	Surcharge on delayed payments on telephone bills	Circular No. 96/6/2007 dtd. 23-8-2007
98.01	Air transport of export cargo from 17/09/2004 to 14/03/2005	Notification No.28/2004 dated 17-9-2004 rescinded by 10/2005 dtd. 3-3-2005
104.01	Individual professional videographer upto 15/06/2005	Notification no. 7/2001 ST dtd 9-7-2001 rescinded by Notification no. 20/2005
104.02	Reproduction of original master	F. No.B II/1/2001 dtd 9-7-2001
105.01	Construction of port or other port but not in relation to services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repairs in relation to existing port or other port w.e.f. 01/06/2007	Notification No 25/2007-ST dtd 22-5-2007.
	General Exemptions :
i)	By any person to other person who has right to authorise any person to exhibit cinematograph film & service provided or to be provided in relation to the delivery of the content of the cinematograph flim in digitalised form, after its encryption, transmitted directly to a cinema theatre for exhibition through the use of satellite, microwave or terrestrial communication line & not by any physical means including CD & DVD	Notification No. 12/2007-ST dtd. 1-3-2007
ii)	Statutory function by soverign / public authorities	Cir. No. 96/6/2007 Dtd. 23-8-2007

TELECOM							ii) 4/2001-ST dtd. 09/07/2001
1	TELEX	16/07/2001	65(105)(zf)	65(112)
2	TELEGRAPH	16/07/2001	65(105)(ze)	65(110)	Telegraph Authority	Subscriber
3	FACSIMILE	16/7/2001	65(105)(zg)	65(42)
4	LEASED CIRCUITS	16/07/2001	65(105)(zd)	65(36), 65(60), 65(110)
5	(a) TELEPHONE	01/07/1994	65(105)(b)	65(111)	Telegraph Authority	Subscriber	i) 1/94-ST dtd.20/06/1994 i) 3/94 ST dtd. 20/06/1994	96.01, 96.02
6	(b) PAGER	01/11/1996	65(105)(c)	65(77), 65(104), 65(111)	Telegraph Authority	Subscriber	i) 3/94 ST dtd. 20/06/1994 iii) 6/96-ST dtd.31/10/96 iii) 1/96 ST dtd.31/10/1996 iii) 31/96 dtd 09/04/1996

Ref. to Table 1	Particulars	REF. TO NOTIFICATIONS/ CIRCULARS/TRADE NOTICES/INSTRUCTIONS/GOI LETTER
3.02	In case of Air Travel Agent, option is given to service provider to pay Service tax @0.6% of the basic fares in case of domestic tickets and @ 1.2% in case of international tickets.	Notification No. 17/2006 ST dtd. 25-4-2006
12.03	The exemption will operate in respect of job work where such goods are produced or processed using raw materials or semi-finished goods supplied by the client and goods so produced are returned to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule of Central Excise Tariff Act, 1985 ( 5 of 1986) as amended by Central Excise Tariff Amendment Act, 2004 (5 of 2005) on which appropriate duty is payable. The appropriate duty of excise shall not include "Nil" rate of duty or duty of excise wholly exempt.	Notification No. 8/2005 dtd 1-3-2005 as amended by 19/2005 ST dtd. 7-6-2005
12.04	Exemption under Information Technology Service restricted to development of software system, networking or any other services primarily in relation to operation of computer systems, up to 15.5.08	By substitution of Explanation in Clause (b) of S. 65(19) by the Finance Act, 2006, (operative upto 15-5-2008)
22.07, 24.01	67% of gross amount, subject to conditions*	Notification No. 15/2004 dtd 10-9-2004, Notification No. 4/2005 dtd. 1-3-/2005 as amended by notification no. 19/2005 ST dtd. 7-6-2005 and Notification no. 18/2005 ST dtd. 7-6-2005 (these notifications are rescinded by Notification no. 2/2006 w.e.f. 1-3-2006 and new Notification no. 1/2006 dtd. 1-3-2006 (Sr.No.7)
26.01	40% of abatement, subject to conditions*	Notification No. 10/2004-ST dtd. 9-7-/2004 as amended by Notification No. 12/2004 dtd. 10-9-2004 up to 28-2-2006 & Notification no. 1/2006 dtd. 1-3-2006 from 1-3-2006 (Sr.No. 4)
35.01	67% of the gross amount charged. Subject to conditions *	Notification No. 19/2003 - ST dtd 21-8-2003 as amended by 12/2004 dtd 10-9-2004 upto 20-2-2006 & Notification no. 1/2006 dtd. 1-3-2006 effective from 1-3-2006 (Sr. No. 5)
36.03	Service tax is not on an event but on the service provided for managing an event. In a case where the event is organised /managed by sponsor himself , no service tax is payable.	iv) F. No. B II/1/2002-TRU dtd 1-8-2002
42.03	75% abatment of gross amount charged from the customer by goods transport agency subject to conditions * (conditions removed from 1.3.2008)	Notification No. 32/2004 ST dtd 3-12-2004 up to 28-2-2006 & Notification no. 1/2006 from 1-3-2006
46.02	Equal toR & D Cess paid on import of technology from Service Tax.	Notification No. 17/2004 ST dtd 10-9-2004
56.02	40% abatement if gross amount charged includes catering charges, subject to conditions	Notification No. 21/97 dtd. 26-6-1997 as amended by Notification No. 12/2004 dtd. 10-9-2004 up to 28-2-2006 & Notification no. 1/2006 dtd. 1-3-2006 effective from SR. No. 1
62.02	50% abatement, subject to conditions	Notification no. 1/2006 Notification No. 20/2004 dtd. 10-9-2004 up to 28-2-2006 & Notification No. 1/2006 dtd. 1-3-2006
64.02	30% abatement if service includes service rendered as a caterer, subject to conditions	Notification No. 22/2004 dtd. 10-9-/2004 upto 28-2-2006 & Notification no. 1/2006 from 1-3-2006 ( SR. 9)
77.01	60% abatement if gross amount charged by a rent-a-cab operator, subject to conditions	Notification No.9/2004-ST dtd 9-7-2004 as amended by Notification No. 12/2004 dtd. 10-9-2004 upto 28-2-2006 & Notification no. 1/2006 dtd. 1-3-2006 from 1-3-2006 (Sr. No.3)
100.01	70% abatement on Transport of goods in containers by rail subject to conditions*	Notification No. 1/2006 ST dtd. 1-3-2006 (Sr. No.11 ) from 1-5-2006
101.01	60% abatement in case tour operator providing packaged tour & indicating in the bill that charges for the same are included, subject to conditions upto 23-8-2007 & 75% thereafter *	Notification No. 39/97-ST dtd. 22-8-1997 upto 28-2-2006 & Notification no. 1/2006 from 1-3-2006 effective from 1-3-2006 (Sr. No.2) N. N. 38/2007 dtd. 23-8-2007
101.02	In case of non packaged tour : (a) 60% abatement upto 4-02-2004 (b) 90% abatement from 5-2-2004 to 8-7-2004. (c) 60% abatement from 9-7-2004	a) Notification No. 15/2007 dtd. 4-4-2007 b) 2/2004 dtd. 5-2-2004 c) 8/2004 dtd. 9-7-2004 & 1/2006 dtd.1-3-2006 (Sr. 2)
101.03	In case of tour operator in relation to arrangement or booking of accommodation if the charges are included in the bill 90% abatement from 1-9-1997.	Notification No. 40/97-ST dtd. 22-8-1997 upto 28-2-2006 & Notification nNo. 1/2006 from 1-3-2006 effective from 1-3-2006 (Sr. No. 2)