Law, Practice & Procedure of SERVICE TAX (in 2 vols.)

VOLUME 1PART 1TABLES & FLOW CHARTSTable 1Documents Required by the department for Granting RegistrationTable 2Documents to be Enclosed Alongwith Service Tax Audit ProfileTable 3Various Obligations under Service TaxTable 4Rates of Service Tax as per section 66Table 5Due Dates for Service Tax AssesseesTable 6Interest/Penalties under Service TaxTable 7Documents Required for Filing an Appeal before Commissioner (Appeals) — Section 85Table 8Documents Required for Filing an Appeal before Appellate Tribunal (Section 86)Table 9Documents Required for Filing Memorandum of Cross Objections — Section 86(4)Table 10Documents Required to be Filed for Revision Application section 35EE of Central Excise Act, 1944Table 11Committee to Review Orders of Commissioner (Appeals) by CommissionerTable 12Committee to review orders of Commissioner by Chief CommissionerTable 13Negative ListTable 14List of Declared ServicesTable 15How to Determine the Point of TaxationTable 16Summary of Place of Provision of Services Rules, 2012Table 17Determination of Value in Case of Works Contract, Restaurant Services & Outdoor Catering ServicesTable 18Old Abatements under Service TaxTable 19New Abatements w.e.f. 1st July, 2012Table 20Reverse Charge & Joint Charge MechanismTable 21Events to Remember in Service Tax Since 1994Table 22Summary of Service Tax Rules, 1994Table 23Summary of CENVAT Credit Rules, 2004Table 24List of Services Specified under Rule 6(5) of CENVAT Credit Rules, 2004 (Valid Upto 31.03.2011)Table 25Period-Wise Summary of Options Available under Rule 6(3) of CENVAT Credit Rules, 2004Table 26List of Taxable Services in R/O which Cenvat Credit of Duty Paid on Motor Vehicles is Allowed as Capital Goods with effect from 1.7.2012Table 27Accounting Codes (Relevant for Payment of Service Tax)Table 28Rights of Assessees under Finance Act, 1994Table 29Rights of Assessees under Service Tax Rules, 1994Table 30Specimen Format of Authority LetterTable 31Form of DeclarationTable 32Application for SurrenderTable 33Specimen Format of Consignment NoteTable 34Specimen Format of Input Service Distributor InvoiceTable 35Suggestive Format of Service Tax Invoice/Bill/ ChallanTable 36Specimen Format of Letter to be Submitted under section 73(3) Regarding Voluntary Deposit of Service TaxTable 37Specimen Format of Draft Letter to Superintendent for Exercising the Option under rule 6(3)(ii) of Cenvat Credit Rules, 2004Table 38Index of New Notifications Issued since 2012Table 39List of Notifications Withdrawn by Notification No. 34/2012-ST, dated 20.6.2012Table 40List of Various Forms Used in Compliance of Service TaxTable 41Provisions of Excise Applicable to Service TaxFlow Charts1.Flow Chart for Registration Process2.Flow Chart for Amendment Process3.Flow Chart for Surrender Process4.Flow Chart for Payment of Service Tax5.Flow Chart regarding the offline Return Filing6.For Non-Mandatory Assessees7.For Mandatory AssesseesPART 2BASIC CONCEPTS WITH PRACTICEQUERIES AND THEIR REPLIESChapter 2.1Introduction — Concept & ApplicabilityChapter 2.2Overview of Goods & Service Tax (GST)Chapter 2.3Service and ActivityChapter 2.4Taxable EventChapter 2.5Rate of TaxChapter 2.6Place of Provision of Services Rules 2012Chapter 2.7Point of Taxation Rules 2011Chapter 2.8Classification of Services or Bundled ServiceChapter 2.9Payment of Service Tax under Reverse ChargePART 3PRACTICE AND PROCEDURES WITH PRACTICAL QUERIES AND THEIR REPLIESChapter 3.1Registration of Service ProviderChapter 3.2Maintenance of InvoiceChapter 3.3Payment of Service TaxChapter 3.4Interest on Delayed PaymentsChapter 3.5Demand & Recovery of Service TaxChapter 3.6Assessment under Service TaxChapter 3.7PenaltiesChapter 3.8Rectification of MistakesChapter 3.9Set-Off & Refund under Service TaxChapter 3.10Appellate RemediesChapter 3.11Review of Order passed by Principal Commissioner or Commissioner, as the case may be or Commissioner (Appeals)Chapter 3.12Revision of Order by Principal Commissioner or Commissioner, as the case may beChapter 3.13Power of Arrest, Search & ProsecuteChapter 3.14Compounding of OffencesChapter 3.15Service Tax AuditChapter 3.16Provisions of Excise Applicable to Service TaxChapter 3.17Settlement of CasesChapter 3.18Advance Rulings under Service TaxChapter 3.19Administration HierarchyChapter 3.20Automation of Central Excise and Service TaxChapter 3.21Large Taxpayers Units (LTU)Chapter 3.22Amnesty Scheme (Service Tax Voluntary Compliance Encouragement Scheme, 2013)PART 4NEGATIVE LIST BASED REGIMEW.E.F. 1.7.2012 WITH PRACTICALQUERIES AND THEIR REPLIESChapter 4.1Negative ListChapter 4.2Services by Government or a Local Authority - Sec 66D(a)Chapter 4.3Services by Reserve Bank of India — Sec 66D(b)Chapter 4.4Services by a Foreign Diplomatic Mission — Sec 66D(c)Chapter 4.5Services Relating to Agriculture — Sec 66D(d)Chapter 4.6Trading of Goods — Sec 66D(e)Chapter 4.7Process Amounting to Manufacture or Production — Sec 66D(f)Chapter 4.8Selling of Space or Time Slots for Advertisements - Sec 66D(g)Chapter 4.9Service of Access to a Road or a Bridge - Sec 66D(h)Chapter 4.10Betting, Gambling or Lottery — Sec 66D(i)Chapter 4.11Admission to Entertainment Events — Sec 66D(j)Chapter 4.12Transmission or Distribution of Electricity — Sec 66D(k)Chapter 4.13Services by way of Education Sec — 66D(l)Chapter 4.14Services of Renting of Residential Dwelling — Sec 66D(m)Chapter 4.15Services of Extending, Deposits, Loans, etc. — Sec 66D(n)Chapter 4.16Service of Transportation of Passengers — Sec 66D(o)Chapter 4.17Services of Transportation of Goods — Sec 66D(p)Chapter 4.18Funeral, Burial, Crematorium or Mortuary Services — Sec 66D(q)Chapter 4.19Mega ExemptionChapter 4.20Services Provided to United Nations or Specified International OrganizationChapter 4.21Health Care ServicesChapter 4.22Services Provided by Cord Blood BanksChapter 4.23Veterinary Clinic ServicesChapter 4.24Services by Charitable OrganizationsChapter 4.25Renting of Precincts of Religious Place or Conduct of Religious CeremonyChapter 4.26Services Provided by Advocates, Arbitral Tribunal & Persons Represented on Arbitral TribunalsChapter 4.27Technical Testing or Analysis of Newly Developed DrugsChapter 4.28Training or Coaching in Recreational ActivitiesChapter 4.29Services Provided by or to Educational InstitutionChapter 4.30Services Provided to Recognised Sports Body by Individual or another Recognized Sports BodyChapter 4.31Sponsorship ServicesChapter 4.32Construction, Erection Services Provided to Government or Local AuthoritiesChapter 4.33Construction, Erection, Maintenance, Repair, Alteration, Renovation or Restoration Service of Road, Bridge etc.Chapter 4.34Construction, Erection Service of Original Works for Specified ActivitiesChapter 4.35Temporary Transfer or Permitting Use or Enjoyment of CopyrightChapter 4.36Services by Performing ArtistChapter 4.37Services by way of Collecting or Providing NewsChapter 4.38Renting of a Hotel, Inn, Guest House, Club etc.Chapter 4.39Services by RestaurantChapter 4.40Transportation of Goods by Rail or VesselChapter 4.41Transportation of Goods by Goods Transport AgencyChapter 4.42Hiring of VehiclesChapter 4.43Transportation of PassengersChapter 4.44Parking ServiceChapter 4.45Services Provided to Government or a Local AuthorityChapter 4.46Services of General Insurance BusinessChapter 4.47Services of Life Insurance BusinessChapter 4.48Services Provided by an IncubateeChapter 4.49Services Provided by Clubs or AssociationsChapter 4.50Services Provided by Specified IntermediariesChapter 4.51Intermediate Production Process as Job WorkChapter 4.52Service by Organiser for Exhibition Outside IndiaChapter 4.53Telecommunication ServicesChapter 4.54Slaughtering of AnimalsChapter 4.55Services Provided from Non Taxable TerritoryChapter 4.56Miscellaneous ExemptionsChapter 4.57Declared ServicesChapter 4.58Renting of Immovable Property - Sec 66E(a)Chapter 4.59Construction Services - Sec 66E(b)Chapter 4.60Temporary Transfer or Permitting the Use of Intellectual Property Right - Sec 66E(c)Chapter 4.61Information Technology Software Services - Sec 66E(d)Chapter 4.62Obligation to Refrain, Tolerate, to do an Act - Sec 66E(e)Chapter 4.63Transfer of Goods without Transfer of Right to Use Such Goods — Sec. 66E(f)Chapter 4.64Delivery of Goods on Hire Purchase or Any System of Payment by Installments — Sec. 66E(g)Chapter 4.65Service Portion in the Execution of a Works Contract - Sec 66E(h)Chapter 4.66Service portion in an activity wherein goods, being food or any other article of human consumption - Sec 66E(i)VOLUME 2PART 5STATUTORY PROVISIONS & RULESChapter 5.1Statutory Provisions relating to Service TaxChapter 5.2Service Tax Rules, 1994Chapter 5.3CENVAT Credit Rules, 2004Chapter 5.4Service Tax (Determination of Value) Rules, 2006Chapter 5.5Place of Provision of Services Rules, 2012Chapter 5.6Point of Taxation Rules, 2011Chapter 5.7Provisions of the Central Excise Act, 1944 as are relevant to Service TaxChapter 5.8Service Tax (Settlement of Cases) Rules, 2012Chapter 5.9Service Tax (Advance Rulings) Rules, 2003Chapter 5.10Service Tax (Registration of Special Category of Persons) Rules, 2005Chapter 5.11Service Tax (Publication of Names) Rules, 2008Chapter 5.12Service Tax (Provisional Attachment of Property) Rules, 2008Chapter 5.13Service Tax (Compounding of Offences) Rules, 2012Chapter 5.14Service Tax Return Preparer Scheme, 2009Chapter 5.15Education Cess/Secondary and Higher Education CessChapter 5.16Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982Chapter 5.17Central Excise (Appeals) Rules, 2001Chapter 5.18Service Tax Voluntary Compliance Encouragement Scheme, 2013Chapter 5.19Service Tax Voluntary Compliance Encouragement Rules, 2013PART 6TAXATION OF SERVICES — AN EDUCATION GUIDEChapter 6.1Taxation of Services — An Education GuideChapter 6.2Concept Paper/Revised Concept Paper on Taxation of Services based on Negative ListPART 7RELEVANT NOTIFICATIONS & CIRCULARSChapter 7.1Notifications under Service TaxChapter 7.2Circulars under Service Tax