SERVICE TAX READY RECKONER

SERVICE TAX READY RECKONER

PART 1
INTRODUCTION, CONCEPT AND APPLICABILITY
Chapter 1.1 Introduction — Concept & Applicability
Chapter 1.2 Service and Activity

PART 2A
PRACTICAL ASPECTS — REGISTRATION, PAYMENT, RETURN, ADJUDICATION, APPEALS
Chapter 2A.1 Service Tax Registration
Chapter 2A.2 Payment of Service Tax
Chapter 2A.3 Service Tax Returns
Chapter 2A.4 Service Tax Audit
Chapter 2A.5 Assessment Proceedings
Chapter 2A.6 Appellate Proceedings
Chapter 2A.7 Rectification of Mistake
Chapter 2A.8 Revision of Order by Commissioner
Chapter 2A.9 Settlement of Cases
Chapter 2A.10 Compounding of Offences

PART 2B
LAW AND PROCEDURES
Chapter 2B.1 Negative List of Services
Chapter 2B.2 List of Declared Services
Chapter 2B.3 Bundled Services
Chapter 2B.4 Exempted Services
Chapter 2B.5 Point of Taxation Rules
Chapter 2B.6 Place of Provision of Services Rules, 2012
Chapter 2B.7 Payment of Service Tax under Reverse Charge
Chapter 2B.8 Interest/Penalties under Service Tax
Chapter 2B.9 Arrest under Service Tax
Chapter 2B.10 Advance Rulings under Service Tax

PART 2C
TABLES & FORMS & FLOWCHARTS
Tables
Table 1 Negative List
Table 2 List of Declared Services
Table 3 Determination of Value in Case of Works Contract, Restaurant Services & Outdoor Catering Services
Table 4 Abatements w.e.f. 1st July 2012
Table 5 Valuation of Taxable Services
Table 6 Rates of Service Tax as per section 66
Table 7 Due Dates for Service Tax Assessees
Table 8 Various Obligations under Service Tax
Table 9 Service Tax (Provisional Attachment of Property) Rules, 2008
Table 10 Events to Remember in Service Tax Since 1994
Table 11 Provisions of Excise Applicable to Service Tax
Table 12 Common Provisions of Customs and Service Tax
Table 13 Articles of Constitution of India
Table 14 Definitions taken from General Clauses Act, 1897
Table 15 List of Various Forms Used in Compliance of Service Tax
Table 16 Index of New Notifications Issued since 2012
Table 17 List of Notifications Withdrawn by Notification No. 34/2012-ST, dated 20.6.2012
Table 18 Specimen Format of Consignment Note
Table 19 Specimen Format of Input Service Distributor Invoice
Table 20 Suggestive Format of Service Tax Invoice/Bill/Challan
Forms
Form R Application for refund of excise duty
Form A–1 Application for claiming rebate of service tax paid on specified services used for export of goods, under Notification No.___/20__-ST
Form A-2 Declaration by an exporter, for obtaining Service Tax Code
Form 'A' Application for refund of CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004
Form EXP-1
Form EXP-2
Form EXP-3
Form EXP-4
Form ASTR-1 Application for filing a claim of rebate of service tax and cess paid on taxable services exported
Form ASTR-2 Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services
Form A-1 Declaration by the unit of a sez or developer
for availing ab-initio exemption under Notification No._____ dated ____
Form A-2 Authorisation for procurement of services by an SEZ Unit/Developer for authorised operations under notification No.12/2013- Service Tax dated 1st July 2013
Form A-3 Quarterly return to be furnished by the SEZ Unit/Developer furnishing the details of services procured without payment of service tax in terms of the notification No. 12/2013-Service Tax dated 1st July 2013
Form A-4 Application for claiming refund of service tax paid on specified services used for authorised operations in SEZ under notification No.12/2013- Service Tax dated 1st July 2013
Form No. SC(ST)-1 Form of application for settlement of a case under section 32E of Excise Act made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994)
Flow Charts
1. Registration Process (FC-1)
2. Amendment Process (FC-2)
3. Surrender Process (FC-3)
4. Payment of Service Tax (FC-4)
5. Service Tax Return Filing (FC-5)
6. Service Tax Audit for Non-Mandatory Assessees (FC-6)
7. Service Tax Audit for Mandatory Assessees (FC-7)
8. Adjudication and Appeal Mechanism under Indirect Tax (FC-8)
9. Appeals to Commissioner (Appeals) (FC-9)
10. Appeals to Commissioner (Appeals) (FC-10)
11. Flowchart for Appeals to Cestat by Assessee (FC-11)
12. Appeal to Cestat by Department (Revenue) (FC-12)
13. Appeals to High Court (FC-13)
14. Flowchart for Appeals to Supreme Court (FC-14)
15. Settlement of Cases (FC-15)
16. Advance Ruling (FC-16)
17. Compounding of Offence (FC-17)
18. Arrest Proceedings (FC-18)

PART 3
STATUTORY PROVISIONS & RULES
Chapter 1 Statutory Provisions relating to Service Tax
Chapter 1A Swachh Bharat Cess
Chapter 2 Service Tax Rules, 1994

PART 4
EFFECTIVE NOTIFICATIONS & CIRCULARS
Chapter 1 Effective notifications and circulars
A. Government Notifications
B. Government Circulars