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

More Under CA, CS, CMA

Posted Under

Category : CA, CS, CMA (3535)
Type : Articles (14962)
Tags : indirect tax (58) taxable services (33)

Leave a Reply

Your email address will not be published. Required fields are marked *