Ms. Puloma Dalal who spoke on the Implications of Recent Amendments in Service Tax said: "Service Tax has already become a buzzword, and it is referred to as the future tax of the land. It is the best performing tax vehicle of the revenue for the government, and is expected to fetch over Rs 14,000. core during the current fiscal."

"No tax has grown the way the service tax has grown. The administration has geared up for its implementation, setting up separate service tax commissionerate across all major cities. The rate is uniform for all services. Some variations in the '" the proposed amendments are going to create a lot of problems for service providing community as well as service receiving community she said.

A lot of new services have been added to the service tax net such as cleaning services, clubs or associations (on services to its members), constructions of residential complex, dredging services, mailing list compilation and mailing service, packaging services, site formation and clearance, excavation and earthmoving and demolition services, survey or map making, and transportation of goods by pipeline or other conduit.

Ms. Puloma Dalal presented the seminar on Implications of Recent Amendments in Service Tax. Ms. Dalal, Proprietor of Puloma Dalal & Co Chartered Accountants and Partner of Dushyant Puloma & Associates, is FCA. She represents Bombay Chartered Accountants Society at Regional advisory committees of Commissionerate of Central Excise Mumbai I, Mumbai IV & Mumbai III. She is Member of the Journal Committee and indirect Taxation Committee of Bombay Chartered Accountants' Society, authored a  publication on service tax published by Bombay Chartered Accountants Society, and  regularly writes articles on service tax in Bombay Chartered Accountants Society's journal issued monthly, CITC journal, newspapers like Economic Times, Vyapar and other trade magazines. Ms. Dalal has been speaker at various seminars and workshops organised by BCAS, WIRC of Institute of Chartered Accountants of India, the Chamber of Income Tax Consultants, IMC, and various other trade associations, other organisations and academical bodies on the subject of service tax.

service, packaging services, site formation and clearance, excavation and earthmoving and demolition services, survey or map making, and transportation of goods by pipeline or other conduit.

There is also extension of scope of existing services. The scope of services of authorised service stations is expanded to include reconditioning or restoration of motor-cars, two-wheeled and light motor vehicles. The scope of beauty parlous services is expanded to include services in relation to hair cutting, hair dyeing, hair dressing and similar services provided by beauty parlous. There is extension in broadcasting services, business auxiliary services, and construction services.

The scope of erection, commissioning and installation services has been expanded to include services in relation to installation of electrical and electronic devices, including wirings or fittings, plumbing, drain laying or other installations for transport of fluids; heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; thermal insulation, sound insulation, fire proofing or water proofing; life and escalator, fire escape staircases or elevators; or such other similar services.

Other services facing extension and amendment are: Franchise services, maintenance or repairs services, manpower recruitment agencies, outdoor catering services, sound recording services, and video tape production services.

"In the case of service tax on Goods Transport Agencies, the onus to pay tax is mostly on the user of the services," said Ms. Dalal. If the user of the service of the goods transport agency is one of the seven stipulated categories - corporate body or limited company or registered partnership firm or a corporative society or an excise registered dealer or a ' factory - being a consignee or consigner, then the onus to;' pay the service tax on the services of the Good Transport Agency is on the user. Under the law, the goods transport agency does not hove the authority to charge the user service tax. In spite of this,, if the Agency has charged you the service tax, it is possible that you as o user of the service could be questioned by the authority that why hove you not paid the service tax," she added.

"it is a...
Sensational levy
Endangering the assesse
Revenue's favourite
Vicious
Insistent
Confusing
Entrenching
Tortuous Axe...

We shall live with it," said, Puloma Dalal in conclusion.