Service tax is a Government levy on the service provider, which has to be charged and deposited with the Government as per the Service Tax rules and regulations. As per the latest induction of Business Support Service in the bracket of Service Tax, the Liner Agency is liable to charge Service Tax on all business Support Services, as defined under Section 65 (104C). For further detailsplease refer notification No. 15/2006 – ST dated April 25, 2006. The current rate of service tax is @ 12% on the value of service plus education cess @ 2% on service value and service tax thereon. This rate is subject to change, as per charges specified by the Government from time to time.

   
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