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. Legal consultancy services
2. Mandap keeper’s services
3. Commercial training or coaching services
4. Information technology software services
5. Services in respect of membership of clubs or associations
Final Examinations (Both Existing and New)
Paper 8 : Indirect taxes/ Paper 8 : Indirect Tax Laws
It is clarified that in respect of taxable services covered in the syllabus of Paper 8 : Indirect taxes/ 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 services
11. Cargo handling services
12. Customs house agent’s services
13. Storage and warehousing services
14. Transport of goods through pipeline or other conduit
15. Transport of goods in containers by rail by any person, other than government railway
Professional Services·
16. Practising chartered accountant’s services
17. Management or business consultancy services
18. Consulting engineer’s services
19. Scientific and technical consultancy services
20. Technical testing and analysis services
21. Market research services
22. Opinion poll services
23. Public relations services
Real estate· & infrastructure services
24. Construction services in respect of commercial or industrial buildings or civil structures
25. Construction services in respect of residential complexes
26. Architect’s services
27. Real estate agent’s services
28. Site preparation and clearance, excavation, earth moving and demolition services
29. Interior decorator’s services
Business services·
30. Business auxiliary services
31. Business support services
32. Manpower recruitment or supply agency’s services
CA. R. Devarajan
Director, Board of Studies
