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 Survey and Map- Making Services Minimize
 
Definition and Meaning
Section 65(105) (zzzc) - ‘Taxable Service’ means any service provided or to be provided to any person, by any other person, other than an agency under the control of or authorised by the government, in relation to survey and map-making.
 
Levied
Services Provided Services provided or to be provided
16.06.2005 16.06.2005
 
Essential Ingredients
Services are provided or to be provided to any person.
Services are rendered by any other person, other than an agency under the control of or authorised by the government.
The services shall be provided or to be provided in relation to survey and map-making. Section 65(104b) - “Survey and Map-Making” means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral.
This service includes all types of maps including maps used for tourist guidance.
 
Person Liable to make payment of service tax (Service provider/ service recipient)
Any person providing the service would be liable to pay the service tax as service provider under the Act.
 
Abatement (If Any)
No abatement has been granted to any person liable to pay service tax under the Section.
 
Import of Services
Where the taxable service is provided from outside the country, the recipient of service would be treated as deemed service provider under the reverse charge mechanism and would be liable to apply for registration for paying tax on imported services.
Rule 3 of Taxation of services (provided from outside India) Rules, 2006 classifies taxable services into three categories. The Survey and Map making services falls in the First category ie., ‘When the immovable property in respect of which the service is provided or to be provided is situated in India.’(Rule 3 (i))
 
Notifications / Circulars
Circular No B1/6/2005-TRU, dated 27.07.2005 - Making Map consists of preparation or revision of maps of all kinds such as topographic, hydrographical, roads, planimetric, cadastral, city maps etc using various information sources.
 
 
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