(This notification has been rescinded vide NTF. NO. 02/2006-ST, DT. 01/03/2006)

NTF. NO.08/2003-ST, DT. 20/06/2003

Exempts the taxable services provided, by a call centre or a medical transcription centre

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided, by a call centre or a medical transcription centre, to a client from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act.

Explanation.- For the purposes of this notification,-

(i) "call centre" means a commercial concern which,-

(a) provides assistance, help or information; or

(b) contacts customer including prospective customer,

for the purposes of sales, telemarketing, payments through telephone, leased lines, satellite links, mail, fax, web chat and use of information system for monitoring and recording information on behalf of another person;

(Above clause (i) has been substituted vide NTF. NO. 12/2004-ST, Dt. 10/09/2004)

[OLD- (i) call centre means a commercial concern which provides assistance, help or information, through telephone, on behalf of another person; ]

(ii) "medical transcription centre" means a commercial concern which transcribes medical history, treatment, medical observations and the like.

2. This notification shall come into force on the 1st day of July, 2003.

[F.No. B3/7/2003-TRU]

(V. Sivasubramanian)
Deputy Secretary to the Government of India

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