Comprehensive Guide to SERVICE TAX

PART 1Service Tax Law & ProcedureChapter 1Introduction of Service Tax in IndiaChapter 2What is ServiceChapter 3Declared ServiceChapter 4Negative List of ServicesChapter 5Exemptions in Mega NotificationChapter 6Specific ExemptionsChapter 7Place of Provision of Services Rules, 2012Chapter 8Service Tax Exemption Scheme for Small Service ProvidersChapter 9Exemptions from Service TaxChapter 10Specific AbatementsChapter 11 Taxability of ServicesChapter 12Point of Taxation RulesChapter 13Valuation of Taxable ServicesChapter 14RegistrationChapter 15Records to be MaintainedChapter 16Rate of Service TaxChapter 17Payment of Service TaxChapter 18Return of Service TaxChapter 19Export of ServicesChapter 20Export of GoodsChapter 21Refund of TaxChapter 22Assessment and RecoveryChapter 23Audit of Service Tax Assessees/RecordsChapter 24Issuance of Notices and Search & SeizureChapter 25Interest and PenaltiesChapter 26ProsecutionChapter 27Revision and AppealsChapter 28Advance RulingsChapter 29Rectification of MistakeChapter 30Powers of Central GovernmentChapter 31Rules of InterpretationChapter 32Amnesty Scheme in Service TaxPART 2Taxable Services — Applicability at a GlanceChapter 1Taxable Services — Applicability at a Glance(Relevant for the period prior to 1.7.2012)PART 3Statutory Provisions & Rules(For Detailed Contents, see respective Chapter)Chapter 1Statutory Provisions relating to Service TaxChapter 2Service Tax Rules, 1994Chapter 3CENVAT Credit Rules, 2004Chapter 4Service Tax (Determination of Value) Rules, 2006Chapter 5Place of Provision of Services Rules, 2012Chapter 6Point of Taxation Rules, 2011Chapter 7Provisions of the Central Excise Act, 1944 as are relevant to Service TaxChapter 8Service Tax (Settlement of Cases) Rules, 2012Chapter 9Service Tax (Advance Rulings) Rules, 2003Chapter 10Service Tax (Registration of Special Category of Persons) Rules, 2005Chapter 11Service Tax (Publication of Names) Rules, 2008Chapter 12Service Tax (Provisional Attachment of Property) Rules, 2008Chapter 13Service Tax (Compounding of Offences) Rules, 2012Chapter 14Service Tax Return Preparer Scheme, 2009Chapter 15Service Tax Commissionerate Division, New DelhiChapter 16Substitution of New AuthoritiesChapter 17Service Tax Voluntary Compliance Encouragement Scheme, 2013Chapter 18Service Tax Voluntary Compliance Encouragement Rules, 2013PART 4Taxation of Services — An Education GuideChapter 1Taxation of Services — An Education Guide