Service Tax

• food
• drinks and
• tobacco

• provision of rooms for lodging
• provision of premises for meetings, conventions, and cultural and fashion shows
• health services, and professional and consultancy services provided by legal, engineering, surveyor, architectural, accounting, advertising, consultancy firms, insurance companies, motor vehicles service and repair centers, telecommunication services, security and guard services, recreational clubs, estate agents, parking space services, courier service firms, dentists, veterinary doctors
• provision of accommodation and food by private hospitals and credit cards companies.

• provided by the car rental agencies licensed under the Commercial Vehicles Licensing Board Act 1987 and having an annual sales turnover of RM300,000 and above;
• employment agencies having an annual sales turnover of RM150,000 and above; and
• companies providing management services including project management/coordinating services having an annual sales turnover of RM300,000 and above.