• Recovery Agent

• Registrar to an issue

• Rent -a cab operator

• Sale of advertising space or time

• Scientific and technical consultancy

• Security agency

• share transfer agent

• ship Management service

• Site formation and clearance etc.

• sound recording

• sponsorship service

• steamer agent

• stock broking

• storage and warehousing

• Support services of business or commerce

• Survey and exploration of mineral

• Survey and map making

• Technical inspection and certification

• Technical testing and analysis

• Telegraph

• Telephone

• Telex

• Tour Operator

• Transport by cruise ships

• Transport of goods by air

• Transport of goods by road

• Transport of goods in containers by rail

• Transport of goods ( other than water through pipeline or conduit)

• Travel agent ( other than air travel agent and rail travel agent)

• Underwriters

• Video production agency

In respct of these services, the services , the services will fall under rule 3 (i) if the service is related to immovable property. Ohterwise, it will fall under rule 3 (iii).

Accounting codes have not yet been allotted to new services being made taxable by Finance Act,2006.

Provisions of rules relating to import and export of service have been explained in relevant chapters.

15 new services introduced by Finance Act,2006 are table w.e.f 1-5-2006.

See Chapters 10 and 11 for rules relating to import and export of sevices.

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