3(1) (i) Taxable services provided in relation to an immovable property situated outside India
i. Architect’s service
ii. Auctioneer’s service
iii. Construction of complex service
iv. Commercial or Industrial construction service
v. Dredging service
vi. General Insurance service
vii. Interior decorator’s service
viii. Real estate agent’s service
ix. Site formation & clearance, excavation & earth moving, demolition & other service
x. Survey and map making service
3(1) (ii) Taxable services even if partly performed outside India
i. Airport service
ii. Air travel agent’s service
iii. Authorized service station service
iv. Beauty treatment service
v. Business Exhibition service
vi. Cargo handling service
vii. Chartered accountant’s service
viii. Cleaning service
ix. Clearing & forwarding agent’s service
x. Club or association’s provision of services, facilities to members
xi. Commercial training & coaching service
xii. Company secretary’s service
xiii. Convention service
xiv. Cost accountant’s service
xv. Courier service
xvi. Credit rating agency’s service
xvii. Custom house agent’s service
xviii. Dry cleaning service
xix. Erection, commissioning & installation service
xx. Event management service
xxi. Fashion designing service
xxii. Forward contract service
xxiii. Health & fitness service
xxiv. Internet café service
xxv. Management, maintenance & repair service
xxvi. Mandap keeper’s service
xxvii. Market research agency’s service
xxviii. Opinion poll service
xxix. Other port service
xxx. Outdoor caterer’s service
xxxi. Packaging service
xxxii. Pandal or Shamiana contractor’s service
xxxiii. Photography service
xxxiv. Port service
xxxv. Rent-a-cab scheme operator’s service
xxxvi. Security agency’s service
xxxvii. Sound recording service
xxxviii. Steamer agent’s service
xxxix. Stock broker’s service
xl. Storage & warehousing service
xli. Survey & exploration of mineral, oil and gas service
xlii. Technical inspection and certification service
xliii. Technical testing and analysis service
xliv. Tour operator’s service
xlv. Transport of goods by Air service
xlvi. Transport of goods in containers by rail service
xlvii. Transport of goods by road service
xlviii. Travel agent’s service
xlix. Underwriter’s service
l. Video production agency’s service
3(1) (iii) Taxable services with exclusions like aircraft operator’s service to a passenger on an international journey, embarked in India (clause zzzo of sub-section 105 of section 65) and transport of passengers embarking in a port or any other port in India from a cruise ship (clause zzzv ibid).
i. Advertising agency’s service
ii. Auctioneer’s service (other than for immovable property)
iii. ATM operations, maintenance or management service
iv. Banking & other financial service
v. Broadcasting service
vi. Business auxiliary service
vii. Business support service
viii. Cable service
ix. Computer network service
x. Consulting engineer’s service
xi. Card (credit/debit/charge) related service
xii. Facsimile service
xiii. Franchise service
xiv. General Insurance service (other than for immovable property)
xv. Insurance auxiliary service
xvi. Intellectual property service
xvii. Internet telephony service
xviii. Leased circuit service
xix. Life insurance service
xx. Mailing list and compilation service
xxi. Management consultant’s service
xxii. Manpower recruitment and supply agency’s service
xxiii. Programme production service
xxiv. Public relations management service
xxv. Rail travel agent’s service
xxvi. Recovery agent’s service
xxvii. Registrar to an issue service
xxviii. Sale of space or time for advertisement service
xxix. Scientific & technical consultancy service
xxx. Share transfer agent’s service
xxxi. Ship management service
xxxii. Sponsorship service
xxxiii. Survey & map making service (other than for immovable property)
xxxiv. Telegraph service
xxxv. Telex service
xxxvi. Telephone & pager service
xxxvii. Transport of goods other than water, through pipeline or conduit service
(The author is working with a leading Consulting Firm)