Call Center services fall under the head "Business Auxiliary Services". However, call center services were exempted from Service Tax w.e.f. 1st June, 2003 vide Notificaion No. 8/2003-Service Tax dated 20th June, 2003. But later vide Notification No. 2/2006-Service Tax dated 1st March, 2006 the former notification was rescinded w.e.f. 1st March, 2006.
Taxmann's Service Tax Manual having a compendium of all the notifications doesnt include Notification No. 2/2006-Service Tax dated 1st March, 2006. Hence, I was wondering on the status of the said notification.
The consequential question is that whether call center services are presently liable to service tax?
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