SERVICE TAX – RECENT AMENDMENTS Services Tax has become an important source of revenue for government since its

modest start in 1994. From the introduction of levy of service tax on three services in 1994, now sixty services are covered under the net of service tax. Service tax is expected to generate a revenue of 10000 crore by 1995. Levy & collection of 10 new services introduced by 10 new services by Finance Act, 2003 were made effective from 1.7.2003. Moreover rate of service tax has been increased to 8% from 5% with effect from 14.5.2003 on the existing services. Credit of service tax was allowed with effect from 16.8.2002, provided the input and final services fell within the same category. However with increase in rate of service tax one very significant relief was provided to extend the credit of service tax on input services across all the services. Thus, credit is now available even if input and the final services fall under different categories. Before we discuss the amendments of Finance Act, 2003 it is important to discuss other recent amendments introduced through notifications & circulars from time to time as follows:1) Services provided by insurance agents As per Notification No. 12/2002 – ST dated 1.8.2002 service tax in relation to insurance auxiliary services provided by insurance agents service tax shall be paid by Insurance company. 2) Services provided by non residents As per Notification No. 12/2002 – ST dated 1.8.2002 in case of service provider who is a non resident or from outside India and does not have an office in India the service receiver in India would be liable to pay service tax on behalf of the service provider. 3) Date of payment in case of payment by cheque In case of payment of service tax by cheque even if the assessee deposits the cheque on or before the stipulated date, the government account is credited after a few days of deposit of cheque. There were divergent view as to whether the date of deposit of cheque or date of credit to government account should be taken as date of payment of service tax. In some cases show cause notice for penalty & interest was being issued for late payment of tax treating the date of credit to government account as date of payment. It was clarified vide Notification No. 12/2002 – ST dated 1.8.2002 that date of presentation of cheque will be deemed to be the date on which service tax has been paid to the credit of central government provided the cheque is not dishonoured. 4) Scope of services by practicing CA/CS/Cost Accountants Notification No. 59/98 –ST dated 16.10.98 was issued to specify the services provided by practicing CA/CS/Cost Accountants liable to service tax. It was stated in the above notification that services other than specified in the above notification are exempted from service tax. An explanation was inserted in the above notification vide Notification No. 15/2002 dated 1st August, 2002 stating

that nothing contained in this notification shall apply to services provided by practicing CA/CS/Cost Accountants which may fall in any other taxable services. It was clarified by way of illustration in the above notification that other taxable service provided by above professionals such as management consultancy or manpower recruitment service will be liable to service tax. 5) Rate of interest With effect from 16.8.2002 rate of interest for delayed payment of service tax has been reduced to 15% from 24%. 6) Banking & other financial services The definition of “banking & other financial services” has been amended to extend the levy of service tax to body corporate other than banking company or a financial institution including a non banking financial company with effect from 16.8.2002 vide Notification No. 12/2002 – ST dated 1.8.2002. 7) Services proved to UN or “International Organization” Any service provided by any person to United Nations or an International Organisation was exempted vide Notification No. 16/2002-ST dated 2.8.2002. “International Organisation” means an international organization declared by the Central Government in pursuance of section 3 of the United Nations(Privileges and Immunities) Act, 1947. 8) Services provided to SEZ Taxable service provided to a developer or units of a Special Economic Zone by any service provider for the purposes of development, operation and maintenance of Special Economic Zone, or for setting up Special Economic Zone Unit or for manufacture of goods by the Special Economic Zone unit has been exempted vide Notification No. 17/2002 dated 21st December, 2002 subject to following conditions namely:i) The developer or unit of a SEZ has been granted permission or authorization by the Development Commissioner to develop, operate and maintain or establish the unit in the SEZ. ii) ii) The said taxable service has been authorized to be rendered by the service provider, by a committee headed by Chief Commissioner of Central Excise having jurisdiction over the said SEZ. iii) iii) The developer or unit of a SEZ, shall maintain proper account receipt and utilization of said taxable services, and submit quarterly statement to the Commissioner of Central Excise having jurisdiction of said SEZ. 9) Audit of Service Tax assesses/records S.T. circular No.38/1/2002 dated 7.2.2002 was issued to specify the assesses in the Metropolitan cities whose records will be audited on lines of manual issued for Central Excise Audit. However the scope of service tax audit will be widened in times to come. i)

Amendments consequent to enactment of Finance Bill, 2003 1. APPOINTMENT OF EFFECTIVE DATE FOR THE NEW SERVICES Finance Act, 2003 has made provisions to levy service tax, from a date to be notified later on, on the following new services,o o o o o o o

Commercial training & coaching center Technical testing & analysis; technical inspection and certification Maintenance and repair service Commissioning and installation Business auxiliary services Internet café Franchise service

Further, it was also provided in the Finance Act to extend the scope of services already covered under the tax net in case of,o o

port services (which were earlier limited to major ports) to cover all ports under the service tax net; authorised automobile service was brought under the tax net with effect from 16.7.2001. However, it was restricted only to motorcars and two wheeled motor vehicles. Buses, trucks, maxi cabs etc were not covered. Provision have been made to widen the scope of authorized automobile service to cover all such vehicles; foreign exchange broking service provided by any body corporate or non-banking financial company was covered under the tax net in the category of banking and other financial service with effect from 16.7.2001. Provisions have been made to extend the scope of the tax to include the service provided by all foreign exchange brokers (including moneychangers and forex dealers).

o

Vide notification No.7/2003-ST dated 20.6.2003, the government has appointed 1st July, 2003, as the date from which the levy of Service tax on the above services would come into effect. 2. EXEMPTIONS & CLARIFICATIONS IN RESPECT OF NEW SERVICES INTRODUCED w.e.f 1.06.2003

Sevreral exemption notifications & circular no. 59/8/2003 dated 20.6.2003 have been issued to clarify various issues of doubt in respect of service tax imposed on new services w.e.f. 1st July, 2003. BUSINESS AUXILIARY SERVICE: Call centers and medical transcription centers: Business auxiliary services provided by call centers (i.e. commercial concern which provides assistance, help or information, through telephone, on behalf of another person) and medical transcription centers (i.e. commercial concern which transcribes medical history, treatment, medical observations and the like) have been fully exempted from levy of service tax w.e.f. 1st July, 2003, vide notification No. 8/2003-Service Tax, dated 20th June, 2003. Commission agent: As per the definition of business auxiliary services, services as commission agent are considered business auxiliary services. However services of commission agents have been exempted from service tax w.e.f. 1st July, 2003 vide notification No.13/2003-Service Tax dated 20th June 2003. Commission agent has been defined in the notification, as a person who causes sale or purchase of goods, on behalf of another person for a consideration, which is based on the quantum of such sale or purchase. It may be noticed that the exemption under this notification is for a commission agent while the services of a consignment agent remain taxable under the category of Clearing and Forwarding services. It may be appreciated that the nature of service provided by a Consignment agent is different than that provided by a commission agent. A consignment agent’s job is to receive the goods from the principal and dispatch them on the directions of the principal, whereas a commission agent’s job is to cause sale/purchase on behalf of another person. Thus, the essential difference is that a commission agent sells or purchases on behalf of the principal while consignment agent receives and dispatches the goods on behalf of a principal. It is possible that a person may be a consignment agent as well as a commission agent. Such a person would already be covered in the category of Clearing and Forwarding agent and would be liable to pay service tax in that category. In other words, the present exemption is available only to such commission agent who is not a consignment agent. Now the question arises as to what kind of services will be taxable under the head business auxiliary services. In this regard the following has been clarified vide circular no. 59/8/2003 dated 20.6.2003:While it is not possible to give an exhaustive list of business auxiliary services, the following are illustrations of services that are covered under this category viz. evaluation of prospective customers, processing of purchase orders, customer management, information and tracking of delivery schedules, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, managing distribution & logistics. The services provided in relation to getting a customer, verification of prospective customer,

processing of purchase order etc would also be covered under service tax, as the law specifically provides for inclusion of such services as business auxiliary support services. As per the definition of business auxiliary services, information technology service is outside the purview of business auxiliary service. In the explanation appended to the definition in the Act itself, it has been clarified that information technology service means any service in relation to designing, developing or maintaining of computer software or computerized data processing or system networking or any other service primarily in relation to operation of computer systems. In this regard, it is clarified that only if the output service provided by a service provider is in the nature of the above operations, such exclusion would operate. The mere fact that a personal computer or a laptop has been used for providing the service does not, ipso facto, make the service an information technology service. Similarly, the fact that any of the IT services mentioned in the explanation has been used by the service provider as an input service does not automatically make the output service an IT service. Therefore, in such cases, individual service has to be examined with reference to the explanation provided to the definition of business auxiliary service and only such output services which qualify to be IT services in terms of the said explanation shall remain excluded from taxable service under the heading business auxiliary service. VOCATIONAL TRAINING AND COACHING CENTERS: Commercial coaching and training services provided by institutes that prepare applicants for Board examinations and competitive exams like entrance examinations for Indian Institute of Technology-Joint Entrance Examinations/Pre Medical Tests, Civil Services exams etc. are chargeable to service tax. However, services in relation to commercial coaching and training, provided by, a. vocational training institute; b. computer training institute; and c. recreational training institute; have been exempted from service tax w.e.f. 1st July, 2003 vide Notification No.9/2003Servtice Tax dated 20th June 2003. Therefore, vocational coaching and training services provided by typing and shorthand institutes, TV/ vehicle repair training institutes, tailoring institutes, industrial training institutes, foreign language institutes, computertraining centers, hobby classes, institutes teaching martial arts, painting, dancing etc would not be chargeable to service tax. This exemption would remain in force upto 29th February 2004. Institutes like the Institute of Chartered Accountants of India some time hire the services of other institutes to impart some part of training (like language or computer training) to the students undertaking courses for obtaining recognized degrees/diplomas (like Chartered Accountancy) from their institute. Whereas institutes the Institute of Chartered Accountants of India will not be chargeable to service tax because they confer qualifications recognized by law, the institutes or centers providing such part of training may be otherwise under service tax net. Vide notification No. 10/2003-Service Tax dated

20th June, 2003, exemption has been provided w.e.f. 1st July, 2003 to such services rendered by commercial training or coaching centers from service tax which form an essential part of the course or curriculum leading to issuance of recognized certificate, diploma, degree or any other educational qualification. The exemption is subject to the condition that the receiver of such service (for example, student) makes payment for the entire course or curriculum to the institute or establishment issuing such certificate, diploma etc. and not to the commercial coaching or training center. Certain doubts have been raised in case of commercial coaching and training has been clarified vide circular no. 59/8/2003 dated 20.6.2003:•

Whether service tax is leviable on postal coaching: It is clarified that service tax is leviable on any coaching or training provided by an institution on commercial basis. Therefore, the coaching provided by postal means would also be covered under the service tax and the charges, including the postal charges collected for rendering this service would be subjected to service tax. Whether service tax is leviable on institutes providing commercial coaching in addition to recognized degree courses: Some institutes like colleges, apart from imparting education for obtaining recognized degrees/diploma/certificates, also impart training for competitive examinations, various entrance tests etc. It is clarified that by definition, such institutes or establishments, which issue a certificate, diploma or degree recognized by law, are outside the purview of "commercial training or coaching institute". Thus, even if such institutes or establishments provide training for competitive examinations etc., such services rendered would be outside the scope of service tax. Whether individuals going to houses to impart tuition/coaching would be chargeable to service tax: It is clarified that service tax is on institutions/establishments. Therefore, only those service providers are covered under the service tax who have some establishment for providing commercial coaching or training i.e. institutional coaching or training. Thus, individuals providing services at the premises of a service receiver would not be covered under service tax. However, if coaching or training center provides commercial coaching by sending individuals to the premises of service receivers, such services would be chargeable to tax, as in this case, the individuals are rendering services on behalf of an institution. Whether free summer training/ in house training provided by employers to their employees are covered under service tax net: It is clarified that in case employers provide any free training themselves, no service tax is chargeable. However if an employer hires an outside commercial coaching or training center for imparting some training to its employees, then the payment made by the said employer to such coaching center will be chargeable to service tax.

MAINTENANCE AND REPAIR SERVICES: Maintenance contracts entered into before 1st July 2003:

There are cases where maintenance contracts are entered into for a period of more than one year. Vide notification No.11/2003- Service Tax, dated 20th June 2003 for maintenance contracts entered into prior to 1st July, 2003, exemption has been provided to that part of the value of the service for which bill/invoices have been raised and the amount has actually been received prior to the 1st July, 2003. For such contracts, all subsequent payments or payments made against invoice issued subsequent to the 1st July 2003 will be chargeable to service tax. Similar will be situation for payments made for continuing services. Certain doubts have been raised in case of maintenance and repair services as to whether service tax on maintenance and repair would be charged in cases where during the guarantee period, the services are provided to the buyer of the goods while the payments for the same are received from the supplier of the goods. In this regard it has been clarified vide circular no. 59/8/2003 dated 20.6.2003 that irrespective of the fact that the receiver of the service is different from the person making payments for such services, the service tax is leviable on the services provided towards maintenance and repair. Therefore, for the services provided during the warranty period by the dealer or any other authorized person, service tax would also be leviable on any amount received by such dealer or such other authorized person from manufacturer of such goods. FRANCHISE SERVICE: Franchise service is a service provided by franchisor to a franchisee. Section 65 of the Finance Act 1994, (sub section 47) defines franchise as a specific type of agreement. This agreement has various ingredients, which have been specified in the said definition. For removal of doubt it is clarified that unless all the ingredients mentioned at (i) to (iv) of the said sub section are satisfied, the agreement can not be called as franchise agreement. These ingredients are,(i) the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved; (ii) the franchisor provides concepts of business operation to franchisee, including know how, method of operation, managerial expertise, marketing techniques or training and standards of quality control except passing on the ownership of all know how to franchisee; (iii) the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and (iv) the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person. For example, the mere fact that a principal manufacturer has allowed production of goods bearing his brand name by another person under ‘License Production Agreement`, does not make the agreement a Franchise Agreement. A franchise agreement also includes the franchisee being obliged to follow the concept of business operation, managerial

expertise, market techniques etc. of the franchisor and is under an obligation not to engage in selling, producing or providing similar goods or services, identified with any other person. Therefore, in the absence of such ingredients, a mere licensed production cannot be called as a franchise agreement and accordingly the license fees paid for such license production cannot be charged to service tax. TECHNICAL INSPECTION AND CERTIFICATION SERVICES: A doubt has been raised whether certification given in respect of immovable property should fall under the purview of ‘technical inspection and certification services`. In this regard it may be recalled that earlier, CBEC vide its order No. 1/1/2002, dated 26.02.2003, issued under Section 37B (of the Central excise Act as made applicable to service tax) had clarified that certification given under authority of any code or statute can not be considered as a consulting engineer service. However, the new service included in 2003 budget, namely ‘technical inspection and certification services` would cover certification of all types including that of immovable property. Therefore, it is clarified that such services become taxable from the notified date. COMMISSIONING AND INSTALLATION SERVICES: Certain doubts have been raised in case of commercial coaching and training . In this regard, the following is clarified,•

In case of commissioning and installation it has been pointed out that in case of turnkey project, the contract may be indivisible and no separate value could be assigned to commissioning or installation of goods. Doubts have also been raised as to what would be the value of taxable service. It is submitted that it has been provided in law that service tax is leviable on erection and commissioning charges only and not on the material and goods supplied. However, it is upto the service provider to show the break-up of commissioning or installation charges. In case service provider shows consolidated charges, service tax would be leviable on such consolidated amount. A doubt has been raised as to whether charges for erection of plant are covered under the service tax or only commissioning and installation charges. It is clarified that the law specifically provides for taxation of commissioning and installation of plant, machinery or equipment. Thus all activities other than the commissioning and installation of the plant/machinery/equipment per se, will not be chargeable to service tax.

MANDAP KEEPER SERVICE: Religious places like parish hall, temples etc provide services as mandap keeper for hosting of social and religious functions. Though such services are liable to service tax under the mandap keeper services, vide notification No.14/2003-Service Tax, 20th June,

2003 services provided by the religious centers as mandap keeper in their precincts have been exempted from service tax. Value of goods provided with the service In case of authorized service stations, maintenance or repair services, commissioning and installation services and photography services it has been provided in the law that the cost of goods and material shall not form part of the value to be subjected to service tax, if evidence (like sale invoice/bill) shows that these goods were sold. Such dispensation has, however, not been provided for other services like commercial coaching and training centers, telecom services. In this regard, a general exemption under Notification No. 12/2003-service Tax, dated 20th June, 2003 has been issued exempting that part of the value of all taxable services from service tax, which represents the cost of goods or material sold by the service provider to the receiver of such services during the course of provision of the taxable services. This exemption would be available only in cases where the sale of such goods is evidenced and the sale value is quantified and shown separately in the invoice. It is also clarified that in case of commercial training and coaching institutes, the exclusion shall apply only to the sale value of standard textbooks, which are priced. Any study material or written text provided by such institute as a part of service which does not satisfy the above criteria will be subjected to service tax. Collection of service tax @ 8% before 14.5.2003 Though the new rate of service tax of 8% came into force from 14th May, 2003 on existing 51 services, and would come into effect from 1st July, 2003 in case of new services and extensions of services, in certain cases service providers have reportedly collected service tax @ 8% on such services, even prior to these specified dates. In such cases, unless the amount is refunded back to service receiver, the service provider is required to deposit amount equal to such duty collected in excess of that is leviable, as per the provisions of the service tax law. Service Tax on Export of services The Central Government has issued Notification no.2/2003 dated 1.3.2003 in the current year’s Budget rescinding the earlier Notification no. 6/99 Service Tax dated 9.4.99 which exempted taxable services from payment of service tax so long as payment for services rendered is received in convertible foreign exchange which is not repatriated outside India. Consequent to the issue of Notification no. 2/2003 cited above, service tax would be leviable on all taxable services consumed or rendered in India, irrespective of whether the payment thereof is received in foreign exchange or not. In this connection it has been clarified vide ST Circular No. 56/5/2003 dated 25th April, 2003 that Service Tax is destination-based consumption tax and it is not applicable on export of services. Export of services would continue to remain tax-free even after withdrawal of notification no. 6/99 dated 9.4.99.

Another question raised is about the taxability of secondary services which are used by the primary service provider for the export of services, Since the secondary services ultimately gets consumed/merged with the services that are being exported no service tax would be leviable on such secondary services. However in case where the secondary service gets consumed in part or toto for providing service in India, the service tax would be leviable on the secondary service provider. For this purpose both primary and secondary service providers would maintain the records deemed fit by them to identify the secondary services with services that are being exported. E.Filing of Service Tax Returns The Central Board of Excise and Customs is getting ready to facilitate electronic filing of ST-3 returns of Service Tax from the month of April, 2003. Initially, this facility will be extended to only select class or group of service tax providers. In the initial phase to be implemented in April, 2003 following service provider have been allowed the facility of electronic filing of ST-3 returns from the month of April, 2003.

S.No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. (i)

Service Category Telegraph Services Telephones Life Insurance Services Insurance Auxiliary Services General Insurance Business Stock brokers Advertising Agencies Courier Services Banking and Financial Custom House Agents

Assessee should have the 15 digit STP code (either PAN based or TEMP No.) which is appearing on the SAPS site used by Central Board of Excise & Customs for giving registration to Service Tax assessees.

(ii) The assessee should have been indicating his 15 digit STP code in the challans used by him for the period from September, 2002 to March, 2003 for paying Service Tax. (An assessee who has not done this may also opt for filing. But he will have to submit copies of Challans, evidencing payment of duties to the concerned excise formations after indicating his 15 digit STP code on each challan) 3. The process of E-filing will be facilitated by the following sequential steps:-

(a) The assessee who opts for E-filing should file an application to the concerned excise formation before 31-03-2003, in Annexure-I as may be amended from time to time. (b) The local Commissioner designates an e-mail address and a Telephone No. for receiving queries from trade on any related manner and making arrangement for prompt reply to such mails. (c) User id and password for the assessee are communicated to him before 10-04-2003 along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary. (d) After 15-04-2003 he downloads form for entering details of ST3 returns and TR6 challans from the central server using internet and enters the necessary details for the concerned return period. (e) The computer generates a key number which will depend on the STP code, date of filing, value of services declared and tax paid and generates an acknowledgement giving these details which can be printed by the assessee and kept in his records as evidence of having filed the return. (f) The computer will verify the fact of payment from data obtained from Focal Point Bank. Where details as declared by the assessee is not found the assessee will be contacted. Where an assessee who has opted for E-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgement as specified above he may send an E-mail at the address specified by the Commissioner explaining the difficulties and if any reply is not received within 2 days he may send a mail to saps@excise.nic.in Since this facility is being tried out for the first time the Central Board of Excise & Customs has assured that all assessees opting for E-filing of returns that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum penalty of Rs.1000/- for non- filing ST-3 return for delay upto one month from the due date prescribed under the rules for filing such return. Where an assessee after having opted for e-filing does not succeed in such filing and getting the computer generated acknowledgement within 25 days from the due date he should file a manual return as was being done hitherto. It is to be clearly understood that this assurance does not extend to non-payment of tax in time or mis-declaration of the value of taxable services rendered. Service Tax Credit Service tax on input services was allowed w.e.f 16.8.2002 provided the input and output service fell within the same category. However the this facility has been extended across all services w.e.f. 14.5.2003. Thus now credit will be available even if input and output services fall under different categories. Service tax credit shall be allowed to be taken on such input service for which invoice or bill or challan has been raised on or after

14.5.2003 provided that credit will be allowed only after payment of value of input service and service tax as indicated in invoice or bill or challan has been made. Where a service provider avails credit on any input service and renders such output services which are chargeable to service tax as well as exempted services or non taxable services, as the case may be, then the service provider shall maintain separate accounts for receipt and consumption of input service meant for consumption in relation to rendering of output services which are chargeable to service tax and the inputs service meant for consumption in relation to rendering of output services which are exempted services or non-taxable services, as the case may be. The service provider shall take credit only on that portion of input service, which is intended for use in relation to rendering output services, which are chargeable to service tax. In case the service provider, opts not to maintain separate accounts of input service meant for consumption in relation to rendering of such output services which are chargeable to service tax as well as exempted services or nontaxable services, he shall be allowed to utilize service tax credit for payment of service tax on any output service only to the extent of an amount not exceeding thirty-five per cent. of the amount of service tax payable on such output service. Service tax credit on the service provided in relation to telephone connection shall be allowed only in respect of such telephone connections which are installed in the premises from where output service is provided. Service tax credit in respect of mobile phones will not be allowed. In case of a non-resident service provider who does not have any office in India, the service receiver in India is liable to pay service tax. A doubt has been raised as to how such receiver would avail the service tax credit. As per the existing law, in such cases service receiver is required to take registration, to pay service tax and to comply with other procedural formalities. As there is no bar under service tax law on the service tax payer to take the same amount back as credit, the service receiver after having paid the service tax on behalf of the non-resident service provider, can take credit of the same on the basis of document/ bill/invoice under which he paid the service tax. Documents & Accounts to be maintained for availing service tax credit 1) The invoice/bill or challan on the basis of which service tax credit is availed should clear indicate the serial number of document, date of issue, description and value of the input service, the service tax paid /payable, service tax registration No. and address of input service provider. 2) The output service provider availing service tax credit shall maintain proper records in which the relevant information regarding the Sl. No. and date of document on which service tax credit is availed, service tax registration No. and name of the input service provider, description and value of input service, service tax credit availed, service tax

credit utilized for payment of service tax on output service shall be recorded. The burden of proof regarding the admissibility of service tax credit shall lie upon the person taking such credit. Service Tax Credit Return The output service provider availing service tax credit shall submit to the Superintendent of Central Excise, a return in the following format along with the Form ST-3.
FORM (see sub-rule (4) of rule 5) Return under rule 5 of the Service Tax Credit Rules, 2002 (For the period from________ to________) Input service Sl No. Date and no. of document on which credit is availed Details of input service provider ST regd. No. Address Details of input service Description Value Credit taken

Service tax credit Opening balance Credit taken Credit utilised Closing balance

Output service (a) Description of output services in relation to rendering of which the input services are consumed: (b) Whether separate account is maintained for receipt and consumption of input service meant for consumption in relation to rendering of output services which are taxable or exempted or non-taxable service: Yes/No.

Place:Date :-

Name and signature of the assessee or his authorised representative.