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SERVICES COVERED UNDER THE SERVICES TAX ACT

     
    Date of Levy
     
1 Advertising Agency 1st November 1996
2 Air Travel Agent 1st July 1997
3 Airport Services 10th September 2004
4 Architect Services 16th October 1998
5 Authorised Service Station 16th July 2001
6 Banking and Other Financial Services 16th July 2001
7 Beauty Parlour 16th August 2002
8 Broadcasting Service 16th July 2001
9 Business Auxiliary Service 1st July 2003
10 Business Exhibition Service 10th September 2004
11 Cable Operator Service 16th August 2002
12 Cargo Handling Service 16th August 2002
13 Cleaning Service 16th June 2005
14 Clearing and Forwarding Agent 16th July 1997
15 Commercial or Industrial Construction Service 10th September 2004
16 Commercial Training or Coaching 1st July 2003
17 Commissioning or Installation Service 1st July 2003
18 Construction of Residential Complex 16th June 2005
19 Consulting Engineer 7th July 1997
20 Convention Service 16th July 2001
21 Courier Service 1st November 1996
22 Credit Rating Agency 16th October 1998
23 Custom House Agent 15th June 1997
24 Dredging Service 16th June 2005
25 Dry Cleaning Service 16th August 2002
26 Event Management Service 16th August 2002
27 Facsimile Service 16th July 2001
28 Fashion Designing 16th August 2002
29 Forward Contract Brokerage Service 10th September 2004
30 Franchise Service 1st July 2003
31 General Insurance 1st July 2004
32 Goods Transport Agency 1st January 2005
33 Health Club and Fitness Centre 16th August 2002
34 Insurance Auxiliary Service 16th July 2001
35 Intellectual Property Service 10th September 2004
36 Interior Decorator 16th October 1998
37 Internet Café 1st July 2003
38 Leased Circuit Service 16th July 2001
39 Life Insurance Service 10th September 2004
40 Mailing list compilation and mailing 16th June 2005
41 Maintenance or Repair Service 1st July 2003
42 Mandap Keeper 1st July 1997
43 Management Consultant 16th October 1998
44 Manpower Recruitment Agency 7th July 1997
45 Market Research Agency 16th October 1998
46 Membership of Club or Association Service 16th July 2005
47 Online Information and Database Access or Retrieval Service 16th July 2001
48 Opinion Poll Service 10th September 2004
49 Outdoor Catering Service 10th September 2004
50 Packaging Service 16th July 2005
51 Pager Service 1st November 1996
52 Pandal and Shamiana Service 10th September 2004
53 Photography Service 16th July 2001
54 Port Service 16/7/2001 & 1/7/2003
55 Practising Chartered Accountant 16th October 1998
56 Practising Company Secretary 16th October 1998
57 Practising Cost Accountant 16th October 1998
58 Rail Travel Agent 16th August 2002
59 Real Estate Agent 16th October 1998
60 Rent-a-Cab Operator 16th July 1997
61 Scientific and Technical Consultancy 16th July 2001
62 Security Agency 16th October 1998
63 Site Formation Service 16th June 2005
64 Steamer Agent 15th June 1997
65 Sound Recording Service 16th July 2001
66 Stock Broker 1st July 1994
67 Storage and Warehousing Service 16th August 2002
68 Survey and Exploration of Minerals 10th September 2004
69 Survey and Map making 16th June 2005
70 Technical Inspection and Certification 1st July 2003
71 Technical Testing and Analysis 1st July 2003
72 Telegraph Service 16th July 2001
73 Telephone Service 1st July 1994
74 Telex Service 16th July 2001
75 Television and Radio Programme Production Service 10th September 2004
76 Tour Operator Service 1st September 1997
77 Transport of Goods by Air 10th September 2004
78 Transport through pipeline 16th June 2005
79 Travel Agency Service 10th September 2004
80 Underwriter Service 16th October 1998
81 Video Tape Production 16th July 2001
82 Registrar to an issue 1st May 2006
83 Share Transfer Agent 1st May 2006
84 ATM Operations, Maintenance or Management 1st May 2006
85 Recovery Agent 1st May 2006
86 Sale of Advertising Space or time 1st May 2006
87 Sponsorship Service 1st May 2006
88 Air Transport of Passengers embarking for International Travel 1st May 2006
89 Transport of Goods in containers by rail 1st May 2006
90 Business Support Services 1st May 2006
91 Auctioneers' Services 1st May 2006
92 Public Relations Service 1st May 2006
93 Ship Management Service 1st May 2006
94 Internet Telephony Service 1st May 2006
95 Transport by Cruise Ships 1st May 2006
96 Credit Card related services  1st May 2006
97 Commercial Renting 1st June 2007
98 Business Consultancy 1st June 2007
99 Execution of Works Contract 1st June 2007
100 Mining of mineral, oil or gas, design service 1st June 2007
101 Development or supply of content 1st June 2007
102 Asset Management Service 1st June 2007