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FM announces Infrastructure CessEducation Sector Removed from Negative ListThe time-limit for issuance of SCN for non-fraud cases is proposed to increase to 30 MonthsThe Cenvat Credit Rules SimplifiedNew Annual Return to be filed by Service Tax AssesseeSoftware on media bearing MRP is exempted from Service TaxAbatement reduced for Residential PropertyHUF can now pay Service Tax on Quarterly BasisThe right to use the radio-frequency spectrum and subsequent transfers to be declared as a Service.Interest Rates Reduced to 18% when Service Tax is not collected.Excise Duty on Tobacco products except bidis hiked by 10-15%Krishi Kalyan Cess on the taxable services at the rate of 0.5%
Development and Supply of Content Services [Sec 65(105)(zzzzb)]
Effective upto 30th June, 2012
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INTRODUCED: With Effect From 1st June 2007
Relevant Notifications / Circulars
Accounting Code
Service Tax 00440414
Interest  00440415
Penalty 00441458

According to Section 65 (105) (zzzzb), any service provided or to be provided to any person, by any other person in relation to development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services; is a taxable service.

According to Section 65 (36c), “Development and supply of content” includes development and supply of mobile value added services, music, movie clips, ring tones, wall paper, mobile games, data, whether or not aggregated, information, news and animation films.


Content developed for use in telecommunication, advertisement and internet or websites were leviable to service tax previously under "business support service". Now, it is separately specified as services provided by content developers in relation to development and supply of content for use by telecommunication service providers, advertising agencies and on-line information and database access or retrieval services such as internet or website service providers under this service. Thus, Content development will be treated as taxable service only if it is provided for use in relation to specific services like Telecommunication services, Advertising agency services and On-line information and database access or retrieval services


(a)  Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 8/2008-ST dated 01.03.2008)

(b)  Services provided to the United Nations or International Organisations

(c)  Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers

(d)  Services which are exported as per ‘Export of Services’ Rules

(e)  Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f)  Services provided by Reserve Bank of India

(g)  Out of total value of service provided proportionate value of goods and material provided by the Service Provider

Servie Tax CBEC Instruction Letter (File No. 334/1/2007-TRU), dated 28-02-2007
Servie Tax CBEC Instruction Letter (File No. B1/16/2007-1RU), dated 22-05-2007 Clarification regarding the changes made by the Finance Act, 2007 including introduction of new services.
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