Applicability of taxable services for May 2012 and November 2012 Examinations

Professional Competence Examination
It is clarified that in Part  –II : Service tax and VAT of Paper 5 : Taxation, students will not be tested on specific questions covering individual taxable services.

Integrated Professional Competence Examination
It is clarified that in Part –II : Service tax and VAT of Paper 4 : Taxation, students will be examined only in respect of the following taxable services:
1. Practising Chartered Accountant’s services
2. Mandap keeper’s services
3. Commercial training or coaching services
4. Information technology software services 
5. Consulting engineer’s services
6. Business exhibition services
7. Scientific and technical consultancy services
8. Technical testing and analysis services


Final Examinations 
Paper 8 : Indirect Tax Laws
It is clarified that in respect of taxable services covered in the syllabus of Paper 8 : Indirect Tax Laws, students will be examined only in respect of the following taxable services:
• Intellectual Property Services
1. Franchise services
2. Intellectual property services
• Financial services
3. Banking & other financial services
4. Credit rating agency’s services
5. Stock broking services
• Transport of goods services
6. Goods transport agency’s services
7. Courier services
8. Mailing list compilation and mailing services
9. Transport of goods by air services
10. Clearing and forwarding agent’s services
11. Cargo handling services2
12. Custom house agent’s services
13. Storage and warehousing services
14. Transport of goods through pipeline or other conduit
15. Transport of goods by rail services
• Professional Services
16. Practising Chartered Accountant’s services
17. Management or business consultant’s services
18. Technical testing and analysis services
19. Market research agency’s services
20. Legal consultancy services
21. Public relations services
• Real estate & infrastructure services
22. Construction in respect of commercial or industrial buildings or civil structures
23. Construction services in respect of residential complexes
24. Architect’s services
25. Real estate agent’s services
26. Site preparation and clearance, excavation, earthmoving and demolition services
27. Interior decorator’s services
28. Renting of immovable property services
• Business services
29. Business auxiliary services
30. Business support services
31. Manpower recruitment agent’s services
32. Management, maintenance or repair services