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    SERVICE TAX AUDIT KOLKATA COMMISSIONERATE

     

    Profile Service Tax Audit Commissionerate
    Jurisdiction Entire area of SERVICE TAX-I KOLKATA and SERVICE TAX-II KOLKATA Commissionerate: Kolkata Municipal Corporation (KMC) Ward No. 1 to 62 and entire districts of North 24 Parganas and Nadia in the State of West Bengal. Kolkata Municipal Corporation (KMC) Ward No. 63 to 141, entire district of South 24 Parganas and entire district of Howrah except blocks Amta-I, Amta-II, Bagnan-I, Jagatballavpur, Panchla, Udayanarayanpur, Domjur and Uluberia-II of Howrah District and entire District of Hooghly in the State of West Bengal.
    Headquarters Kolkata
    Number of Circles 7(Seven)

     

    SERVICE TAX AUDIT COMMISSIONERATE, KOLKATA shall have 07(Seven) Circles as shown below-

     

    Audit Circle Sl. No. Services
    Circle 1. 1. ATM operation, maintenance or management service
    2. Auction Service
    3. Business support service
    4. Cleaning service
    5. Dry Cleaning service
    6. Mailing list compilation and mailing service
    7. Maintenance of medical records service
    8. Maintenance or repair service
    9. Manpower recruitment/supply agency service
    10. Repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle
    11. Security/detective agency service
    12. Supply of Tangible Goods service
       
    Circle 2. 1. Accommodation in hotels, inn, guest house, club or camp site etc. Service
    2. Air travel agent services
    3. Beauty parlours/beauty treatment
    4. Club or association service
    5. Convention service
    6. Cosmetic and plastic surgery service
    7. Event management
    8. Health club and fitness centre service
    9. Health services by a clinical establishment, health check-up/diagnosis, etc.
    10. Mandap keeper service
    11. Outdoor Catering Service
    12. Pandal or shamiana service
    13 Permitting commercial use or exploitation of events Service
    14. Rail travel agents service
    15. Rent-a-cab scheme operator service
    16 Renting of immovable property Service
    17. Restaurant service
    18. Tour operator services
    19. Travel agent for booking of passage (other than air/rail travel agents)
    Circle 3. 1. Advertising agency services
    2. Broadcasting service
    3. Business auxiliary service
    4. Business exhibition service
    5. Cable operators
    6. Development and supply of content for use in telecom services, advertising agency, etc.
    7. Interior decoration/ Designer services
    8. Internet cafe
    9. Internet telecommunication service
    10. Online information and database access service and/ot retrieval service through computer network
    11. Opining poll agency service
    12. Permitting commercial use or exploitation of events Service
    13. Photography service
    14. Programme producer service
    15. Promotion or marketing of brand of goods/services/events Service
    16. Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc.
      17. Public relation management service
    18. Selling of apace or tine slots for advertisements
    19. Sound recording studio or agency services
    20. Sponsorship service provided to body-corporate or firm including sports sponsorships
    21. Telecommunication service by telegraph authority
    22. Video production agency/video tape production service
    Circle 4.    
    1. Airport services by airport authority
    2. Architect services
    3. Cargo handling service
    4. Construction of residential complex service
    5. Construction services other than residential complex, including commercial/industrial buildings or civil structures
    6. Dredging of rivers, ports harbours, back waters, estuaries, etc.
    7. Electricity exchange service
    8. Erection, commissioning and installation service
    9. Mining of mineral, oil or gas service
    10. Port Service (minor ports)
    11. Port Service (major ports)
    12. Real estate agent service
    13. Site formation and clearance, excavation, earth moving and demolition services
    14. Special services provided by builders
    15. Survey and exploration of mineral
    16. Survey and map making service
    17. Works contract service
    Circle 5.    
    1. Asset management including portfolio management and fund management
    2. Banking and other Financial Services
    3. Credit card, debit card, charge card or other payment card related services
    4. Credit rating agency service
    5. Foreign exchange broker service
    6. General insurance service
    7. INSURANCE AUXILIARY –LIFE INSURANCE
    8. Insurance auxiliary service – General Insurance
    9. Life insurance service
    10. Recognized Stock Exchange Service in relation to transaction in Securities
    11. Recovery Agent Service
    12. Registrar to an Issue Service
    13. Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts
    14. Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)
    15. Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts
    16. Services provided by recognised/registered associations in relation to forward contracts
    17. Share Transfer Agent Service
      18. Stock broker Service
    19. Underwriter service
    Circle 6.    
    1. Chartered accountant services
    2. Commercial training or coaching
    3. Company secretary service
    4. Consulting engineer services
    5. Copyright service transfer temporarily/permit use or enjoyment
    6. Cost accountant service
    7. Design service other than interior decoration and fashion designing
    8. Fashion design
    9. Franchise service
    10. Information technology software service
    11. Intellectual Property rights service other than copyright
    12. Legal consultancy service
    13. Management or business consultant service
    14. Market research agency service
    15. Scientific and technical consultancy services
    16. Technical inspection and certification agency service
    17. Technical testing and analysis service
    Circle 7.    
    1. Clearing and forwarding agent services
    2. Courier agency service
    3. Custom House Agent service
    4. Packaging service
    5. Ship Management service
    6. Steamer Agent service
    7. Storage and warehousing services
    8. Transport of goods by air
    9. Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)
    10. Transport of goods by rail including transport of goods in containers by rail (transport of passengers by rail in air conditioned class/first class also to be paid under this description/accounting code)
    11. Transport of goods by road/goods transport agency service
    12. Transport of goods through pipeline or other conduit
    13. Transport of persons by cruise ship
    14. Other Taxable Service – Other than the 119 listed

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