SERVICE TAX READY RECKONER

PART IINTRODUCTION, CONCEPT AND APPLICABILITYChapter 1.1Introduction — Concept & ApplicabilityChapter 1.2Service and ActivityPART IIPRACTICAL ASPECTS — REGISTRATION, PAYMENT, RETURN, ADJUDICATION, APPEALSChapter 2.1Service Tax RegistrationChapter 2.2Payment of Service TaxChapter 2.3Service Tax ReturnsChapter 2.4Service Tax AuditChapter 2.5Assessment ProceedingsChapter 2.6Appellate ProceedingsChapter 2.7Rectification of MistakeChapter 2.8Revision of Order by CommissionerChapter 2.9Settlement of CasesChapter 2.10Voluntary Compliance Encouragement Scheme & RulesChapter 2.11Service Tax Return Preparer Scheme, 2009Chapter 2.12Compounding of OffencesPART IIILAW AND PROCEDURESChapter 3.1Negative List of ServicesChapter 3.2List of Declared ServicesChapter 3.3Bundled ServicesChapter 3.4Exempted ServicesChapter 3.5Illustrative List of servicesChapter 3.6Point of Taxation RulesChapter 3.7Place of Provision of Services Rules, 2012Chapter 3.8Payment of Service Tax under Reverse ChargeChapter 3.9Interest/Penalties under Service TaxChapter 3.10Arrest under Service TaxChapter 3.11Advance Rulings under Service TaxPART IVTABLES & FORMSTablesTable 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 BeforeCommissioner (Appeals) — Sectton 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 List [From 01.07.2012]Table 14List of Declared Services (w.e.f. 01.07.2012)Table 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 Services (Notification No. 24/2012-ST, dated 06-06-2012)Table 18Specific Abatements under Service Tax (Applicable only upto 30th June, 2012)Table 19New Abatements w.e.f. 1st July, 2012 (Vide Notification No. 26/2012-St, dated 20-6-2012)Table 20Reverse Charge & Joint Charge MechanismTable 21Events to Remember in Service Tax Since 1994Table 22Summary of Service Tax Rules, 1994 [As Amended upto 1.7.2012]Table 23Summary of Cenvat Credit Rules, 2004 [As Amended upto 1.9.2012]Table 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 1.07.2012Table 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 of 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 TaxPART VSTATUTORY PROVISIONS & RULESChapter 5.1Statutory Provisions relating to Service TaxChapter 5.2Service Tax Rules, 1994Chapter 5.3CENVAT Credit Rules, 2004PART VIEFFECTIVE NOTIFICATIONS & CIRCULARSChapter 6.1Effective Notifications and CircularsA.Government NotificationsB.Government Circulars