Name of Service

Service Provider

Service Receiver who deposits service tax

Insurance Agent Service

Insurance Agent

(Insurance Company)

Any person carrying on Insurance business


Recovery Agent Service






Mutual Fund Agent Service


From 1.4.15)

Mutual Fund Agent/Distributor Service

Mutual fund/ Asset management company


Lottery ticket Selling service


From 1.4.15)


Lottery agent

Lottery Distributor


Selling AGENT

Director Service


Body corporate

Service provided from non taxable territory

(Import and Services from J&k to outside J&k)

Foreign Party


Service Provider in J&K

Any person in taxable territory

(Any person within INDIA)

Legal Service

Individual Advocate


Firm of Advocate


Arbitrary tribunal

Any business entity

Having turnover

>10 lacs in last financial year

Goods transport agency’s services:

Transport Company


(registered under or governed by the Factories Act, 1948.)



Cooperative Society


Dealer Registered under Excise(First Stage dealer/Second Stage Dealer)


Body Corporate


Partnership firm (whether registered or not)


(There is 70% abatement also)

Manpower Service

(Security guard/labor/placement agency)



Partnership firm


Body Corporate

Aggregator Service

Effective from 01.03.2015)

Cab operator

Aggregator Company

(Like Uber)

Renting of Motor Vehicle



Partnership firm


Body Corporate

(There is 60% Abatement also)

Sponsorship Service

Any person

Body Corporate


Partnership firm

Support of Services


Certain services covered in negative list like

·         services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services


·         services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport


·         transport of goods or passengers


Date to be Notified)



Local Authority

Any business entity

Lottery Ticket

Lottery Agent

Lottery distributor


Exam Questions

Question 5

Vakil & Vakil, a firm of lawyers rendered legal advice to Mr. B, an architect, and MNO Ltd., an
advertising agency during October, 20XX. Both Mr. B and MNO Ltd. are not entitled for small
service providers’ exemption in the said financial year. Who is liable to pay service tax in this
case? Will your answer be different if Mr. B and MNO Ltd. sought legal advice from Mr. A, a

View Answer

Question 6

Answer the following questions:

(ii) PQR Ltd., a manufacturing company, hires a cab from Mr. M, who is engaged in the
business of renting of motor cabs. Value of services provided by Mr. M is ` 2,500 and
service tax payable thereon is ` 140. Who is liable to pay service tax in this case?
Note: PQR Ltd and Mr. M are located in New Delhi and wherever applicable, service tax
is charged separately.

View Answer

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.