Business Auxiliary Services:-

Business auxiliary service is not a single service. It is a group of services like "helping to promote the

business". For your information I have given  below the definition of Business of auxiliary services from

the finance Act, 1994. The service is a complicated one and includes many activies. If you are receiving

income from services, which are not included in any of the other defined services, you have to check whether the service provided by you falls under

Business auxiliary services or Business support services which are the services of residuary category.

 As for as the rate of tax is concerned it is 10% service tax + 2% education cess on service tax and 1% secondary and higher education on

 Service tax totally coming to 10.3%, from 24.2.2009. Before that, the service tax was 12%.

 Exemption limit of Rs.10 lakhs is available for a similar service provider subject to conditions.