Bharat Comprehensive Guide to Service Tax by CA. Atul Kumar Gupta Edition 2016

Content 

PART 1-Service Tax Law & Procedure

Chapter 1-Introduction of Service Tax in India,

Chapter 2-What is Service?,

Chapter 3-Declared Service,

Chapter 4-Negative List of Services,

Chapter 5-Place of Provision of Services Rules, 2012,

Chapter 6-Exemptions under Mega Exemption Notification,

Chapter 7,Exemption and Refund For SEZ Units or Developers,

Chapter 8-Exemption Scheme for Small Service Providers,

Chapter 9-Other Exemptions from Service Tax,

Chapter 10-Specific Abatements,

Chapter 11 -Taxability of Services,

Chapter 12-Point of Taxation Rules,

Chapter 13-Valuation of Taxable Services,

Chapter 14-Registration,

Chapter 15-Records to be Maintained,

Chapter 16-Rate of Service Tax,

Chapter 17-Payment of Service Tax,

Chapter 18-Return of Service Tax,

Chapter 19-Export of Services,

Chapter 20-Export of Goods,

Chapter 21-Refund of Tax,

Chapter 22-Assessment and Recovery,

Chapter 23-Audit/Scrutiny of Service Tax Assessees/Records,

Chapter 24-Issuance of Notices and Search & Seizure,

Chapter 25-Interest and Penalties,

Chapter 26-Prosecution,

Chapter 27-Revision and Appeals,

Chapter 28-Advance Rulings,

Chapter 29-Rectification of Mistake,

Chapter 30-Powers of Central Government,

Chapter 31-Rules of Interpretation,

Chapter 32-Amnesty Scheme in Service Tax,

Chapter 33-Indirect Tax Dispute Resolution Scheme, 2016,

PART 2, Taxable Services — Applicability at a Glance,

Chapter 1-Taxable Services — Applicability at a Glance, (Relevant for the period prior to 1.7.2012)

PART 3- Statutory Provisions & Rules, (For Detailed Contents, see respective Chapter)

Chapter 1-Statutory Provisions relating to Service Tax,

Chapter 1A-Swachh Bharat Cess,

Chapter 1B-Krishi Kalyan Cess,

Chapter 1C-Indirect Tax Dispute Resolution Scheme Rules, 2016,

Chapter 2-Service Tax Rules, 1994,

Chapter 3-CENVAT Credit Rules, 2004,

Chapter 4-Service Tax (Determination of Value) Rules, 2006,

Chapter 5-Place of Provision of Services Rules, 2012,

Chapter 6-Point of Taxation Rules, 2011,

Chapter 7   Provisions of the Central Excise Act, 1944 as are relevant to Service Tax,

Chapter 8-Service Tax (Settlement of Cases) Rules, 2012,

Chapter 9-Service Tax (Advance Rulings) Rules, 2003,

Chapter 10-Service Tax (Registration of Special Category of Persons) Rules, 2005,

Chapter 11-Service Tax (Publication of Names) Rules, 2008,

Chapter 12-Service Tax (Provisional Attachment of Property) Rules, 2008,

Chapter 13-Service Tax (Compounding of Offences) Rules, 2012,

Chapter 14-Service Tax Return Preparer Scheme, 2009,

Chapter 15-Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016,

Chapter 16-Service Tax Commissionerate, New Delhi,

Chapter 17-Substitution of New Authorities,

Chapter- 18-Service Tax Voluntary Compliance Encouragement Scheme, 2013,

Chapter 19-Service Tax Voluntary Compliance Encouragement Rules, 2013,

PART 4- Taxation of Services — An Education Guide,

Chapter 1-Taxation of Services — An Education Guide.