CONTENTS1. What are ‘ Services’2. Declared services3. Definitions of Important Expressions4. Charge of service tax5. Negative List of Services6. Mega Exemption Notification7. Place of Provision of Services8. Point of Taxation9. Registration under Service Tax 1.20610. Rules of Interpretation of Service & BundledServices 1.21511. Valuation of Taxable Services & Determination of Value12. Specific Abatements13. Service Specific Exemptions14. Credit of Service Tax and Excise Duty15. Refund of service tax by exporters16. Export of Services17. Reverse Charge Mechanism18. Payment of Service Tax19. Filing of Returns and E-filing 20 Assessment, Rectification, Special Audit, SearchProvisions, Recovery of Dues, Scrutiny ofAssessees, Punishment 1.383 21 Appeals to Commissioner and Appellate Tribunal 22 Advance Rulings & Settlement of Cases 23 Effective dates of Finance Acts/Services PART 21. Taxable ServicesApplicabilityat a GlanceTaxable Services – Applicability at a Glance(Relevant for the period prior to 1.7.2012)PART 3Statutory Provisions & Rules(For Detailed Contents, see respective Chapter) 1 Statutory Provisions relating to Service Tax IA Swachh Bharat Cess: Chapter VI of Finance Act, 2015 2 Service Tax Rules, 1994 3 CENVA T Credit Rules, 2004 4 Notifications & Circulars A. Government NotificationsB. Government CircularsProvisions of the Central Excise Act, 1944 asapplicable to Service Tax (as amended by Finance About the AuthorCA. Pritam Mahure works in the field of Indirect Taxes (Service Tax, Exciseand Goods and Service Tax) since more than a decade. Pritam has also workedwith leading multinational consulting organisations.Pritam has authored books on ┬╖┬╖Service Tax” and “GST” for Bharat LawHouse Pvt. Ltd. and CII, respectively.Pritam writes regularly at Economic Times, Deccan Herald, Taxmann,Taxindiaonline, etc. Pritam is assisting State Governments with respect toproposed GST.
19th , 2015
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