FEATUREΓ* Amendments made by Finance (No.2) Act, 2014, w.e.f 6-8-2014Γ* Amendment to CENVAT Credit Rules, 2004, w.e.f. 25-8-2014Γ* New taxable services, w.e.f. 1-10-2014Γ* With Free Updates Upto 31/12/2014 CONTENTPreface to the Twelfth EditionAbout the AuthorsDetailed ContentsPART-1Service Tax Law & ProcedureChapter 1 Introduction of Service Tax in IndiaChapter 2 What is ServiceChapter 3 Declared ServiceChapter 4 Negative List of ServicesChapter 5 Exemptions in Mega NotificationChapter 6 Specific ExemptionsChapter 7 Place of Provision of Services Rules, 2012Chapter 8 Service Tax Exemption Scheme for Small Service ProvidersChapter 9 Exemptions from Service TaxChapter 10 Specific AbatementsChapter 11 Taxability of ServicesChapter 12 Point of Taxation RulesChapter 13 Valuation of Taxable ServicesChapter 14 RegistrationChapter 15 Records to be MaintainedChapter 16 Rate of Service TaxChapter 17 Payment of Service TaxChapter 18 Return of Service TaxChapter 19 Export of ServicesChapter 20 Export of GoodsChapter 21 Refund of TaxChapter 22 Assessment and RecoveryChapter 23 Audit of Service Tax Assesses / RecordsChapter 24 Issuance of Notices and Search & SeizureChapter 25 Interest and PenaltiesChapter 26 ProsecutionChapter 27 Revision and AppealsChapter 28 Advance RulingsChapter 29 Rectification of MistakeChapter 30 Powers of Central GovernmentChapter 31 Rules of InterpretationChapter 32 Amnesty Scheme in Service TaxPART-2Taxable Services – Applicability at a GlanceChapter 1 Taxable Services – Applicability at a GlancePART-3Statutory Provisions & RulesChapter 1 Statutory Provisions relating to Service TaxChapter 2 Service Tax Rules, 1994Chapter 3 CENVAT Credit Rules, 2004Chapter 4 Service Tax (Determination of Value) Rules, 2006 ..Chapter 5 Place of Provision of Services Rules, 2012Chapter 6 Point of Taxation Rules, 20 IIChapter 7 Provisions of the Central Excise Act, 1944 as are relevant to Service TaxChapter 8 Service Tax (Settlement of Cases) Rules, 2012Chapter 9 Service Tax (Advance Rulings) Rules, 2003Chapter 10 Service Tax (Registration of Special Category of Persons) Rules, 2005Chapter 11 Service Tax (Publication of Names) Rules, 2008Chapter 12 Service Tax (Provisional Attachment of Property) Rules, 2008Chapter 13 Service Tax (Compounding of Offences) Rules, 2012Chapter 14 Service Tax Return Preparer Scheme, 2009Chapter 15 Service Tax Commissionerate Division, New DelhiChapter 16 Substitution of New AuthoritiesChapter 17 Service Tax Voluntary Compliance Encouragement Scheme, 2013Chapter 18 Service Tax Voluntary Compliance Encouragement Rules, 2013PART-4Taxation of Services – An Education GuideChapter 1 Taxation of Services – An Education GuideABOUT THE AUTHORSMr. Atul Kumar Gupta is a Fellow member of the Institute of Chartered Accountants of India and Institute of Cost Accountants of India. Besides this, he is also member of other professional bodies and Institutes. Mr. Gupta is thorough scholar and has qualified .CA examination with All India Rank. Mr. Gupta is associated with number of Institutes and has addressed many seminars. workshops, conferences organized by Professional Bodies, Institutes and Trade Associations at several places in India. He has been awarded number of times for his contribution to the profession. Presently, Mr. Gupta is Central Council Member of Institute of Chartered Accountants of India (2013-16) and has been elected as Chairman of Indirect Tax Committee of the Institute. Mr. Gupta remained on the prestigious position of Chairman of both the esteemed Institutions of the Country i.e. NLRC of institute of Chartered Accountants of India and Institute of Cost Accountants of India. Mr. Gupta has authored several books, handbooks on Service Tax and prepared background material on Service tax and other topics for the conferences and seminars. ‘Comprehensive Guide to Service Tax’ is a book with latest update on the various and basic aspects of Service Tax.Mr. Trilok Chand Bansal is a Fellow member of Institute of Chartered Accountants of India. Mr. Bansal, a commerce graduate from Shri Ram College of Commerce, Delhi University, passed the Chartered Accountants examination in 1988 and was in the merit list of Intermediate and Final examinations of the Institute of Chartered Accountants of India. He is regularly contributing articles in Tax Magazines and delivering lectures on various issues as well.Mr. Arun Kumar Gupta is a Fellow member of the Institute of Chartered Accountants of India. Mr. Gupta, a commerce graduate from Rajdhani College of Delhi University, passed the Chartered Accountants examination in 1991. He is a qualified Information System Auditor from ICA!. He is regularly contributing articles in Tax Magazines.
Atul Kumar Gupta
13th Edition, May 2015