The number of services subject to service tax in 2009-10 was

110
114
118
122

The correct answer is (c) 118.

Service tax is a tax levied on services provided in India. It is a value-added tax (VAT) on services, which means that it is levied on the value added at each stage of the supply chain. The service tax rate is currently 14%.

The number of services subject to service tax has increased over time. In 2009-10, there were 118 services subject to service tax. This number has increased to 122 services in 2019-20.

The following are some of the services that are subject to service tax:

  • Banking and financial services
  • Insurance services
  • Transport services
  • Communication services
  • Entertainment services
  • Professional services
  • Advertising services
  • Construction services
  • Hotel and restaurant services
  • Travel services
  • Maintenance and repair services
  • Education services
  • Health services
  • Social services
  • Other services

The service tax is levied on the value of the service provided. The value of the service is determined by the consideration received for the service, or, in the absence of consideration, the market value of the service.

The service tax is payable by the service provider. The service provider is the person who supplies the service. In some cases, the service recipient may be liable to pay the service tax.

The service tax is collected by the Central Board of Excise and Customs (CBEC). The CBEC is a government body responsible for collecting taxes in India.

The service tax is a major source of revenue for the government of India. In 2018-19, the service tax revenue was ₹3.3 trillion.

The service tax is a complex tax. There are many rules and regulations that govern the service tax. It is important to consult a tax expert to understand the service tax and to ensure that you are in compliance with the law.