Service Tax with Rules and Allied Rules

Service Tax with Rules and Allied Rules is a comprehensive compilation of the statutory provisions governing service tax in India prior to the introduction of GST. This 2026 edition presents the complete and authentic text of Chapter V of the Finance Act, 1994, along with all relevant amendments as they stood up to 2017. Designed as a Bare Act with short comments, the book ensures clarity, precision, and ease of reference, making it especially suitable for examination purposes, legal research, and practical application. It serves as a dependable source for understanding the legislative framework, compliance requirements, and transitional provisions of the Service Tax regime.

Key Features:

• Contains the full text of Service Tax provisions under the Finance Act, 1994 as amended up to 2017
• Includes Service Tax Rules, 1994, updated up to Notification No. 18/2017-ST dated 22-06-2017
• Covers CENVAT Credit Rules, 2004 and Cenvat Credit Rules, 2017, including amendments effective from 1-07-2017
• Incorporates important allied rules and schemes such as the Indirect Tax Dispute Resolution Scheme Rules, 2016
• Includes the Mega Exemption Notification, updated through Notification No. 17/2017-ST
• Presented in Bare Act format with short comments for quick reference and statutory accuracy
• Useful for historical reference and interpretation of service tax matters post-GST

This book is intended for advocates, chartered accountants, tax consultants, academicians, students of law and commerce, compliance professionals, and researchers who require an authoritative reference on the Service Tax law as it existed prior to GST.