INCORPORATIONΓ*As Amended by Finance (No.2) Act, 2014dt.6-8-2014Γ* Notifications dt. 25-8-2014Γ* Negative ListΓ* Bundled ServicesΓ* Reverse Charge MechanismΓ* Declared ListΓ* Voluntary Compliance Encouragement Scheme, 2013Γ* Notifications Issued up to 25-8-2014Γ* Mega Exemption ListΓ* Mega Positive ListΓ* Point of TaxationΓ* ValuationΓ* Place of Provision of Service TaxΓ* Advanced Ruling AuthorityΓ* Settlement Commission CONTENTPART-ISERVICE TAX – THE PROLOGUECHAPTER I SERVICE TAX – THE PROLOGUECHAPTER I FINANCE ACT, 1994 – THEN AND NOWPART-IIDOCTRINE OF NEGATIVE LISTCHAPTER II NEGATIVE LIST -A PARADIGM SHIFTCHAPTER IV SELLING OF SPACE OR TIME SLOTS FOR ADVERTISEMENTCHAPTER V AGRICULTURE SERVICESCHAPTER VI SERVICES BY GOVERNMENT AND LOCAL AUTHORITIESCHAPTER VII ENTERTAINMENT EVENTS OR AMUSEMENT FACILITYCHAPTER VIII EDUCATION SERVICESCHAPTER IX BETTING, GAMBLING OR LOTTERY SERVICESCHAPTER X TRANSMISSION OR DISTRIBUTION OF ELECTRICITY SERVICESCHAPTER XI SERVICES BY RESERVE BANK OF INDIACHAPTER XII SERVICES BY A FOREIGN DIPLOMATIC MISSION LOCATED IN INDIACHAPTER XIII TRADING OF GOODSCHAPTER XIV MANUFACTURE OR PRODUCTION OF GOODSCHAPTER XV COLLECTION OFTOLLSCHAPTER XVI RENTING OF RESIDENTIAL PREMISESCHAPTER XVII DEPOSITS, LOANS OR ADVANCESCHAPTER XVIII TRANSPORTATION OF PASSENGERSCHAPTER XIX TRANSPORTATION OF GOODSCHAPTER XX FUNERAL, BURIAL, CREMATORIUM OR MORTUARY SERVICESPART-IIIDECLARED, BUNDLED, EXEMPTED AND POSITIVE SERVICESCHAPTER XXI DECLARED SERVICESCHAPTER XXII MEGA POSITIVE LISTCHAPTER XXIII EXEMPTED SERVICESCHAPTER XXIV BUNDLED SERVICESCHAPTER XXV PLACE OF PROVISION OF SERVICESCHAPTER XXVI REVERSE CHARGE MECHANISMCHAPTER XXVII VALUATIONCHAPTER XXVIII POINT OF TAXATIONCHAPTER XXIX SERVICE TAX RULESCHAPTER XXX REBATE & REFUNDCHAPTER XXXI ABATEMENTSCHAPTER XXXII CENVAT CREDITCHAPTER XXXIII SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEMECHAPTER XXXIV ADVANCE RULING AUTHORITYCHAPTER XXXV SETTLEMENT COMMISSIONPART-IVGUIDANCE NOTES ON SERVICE TAX ISSUED ON 20-06-2012 ABOUT THE AUTHORMonish Bhalla, has been associated with the subjects of Customs, Excise and Service Tax for almost two decades. He is a prolific writer and the urge of doing something new and different made him an author of a book “Service Tax Clarifications” in the year 2004. Appreciation from his friends, relatives and well wishers and fathoming his own potential, motivated him to take the road less travelled. He started his own work, a legal consultancy in Indirect Taxation. Work started under the label of Easy Tax-D-Legal Services India Pvt. Ltd., popularly known as “Taxolegal”, a brand in itself. All facets of legal problems concerning Indirect Taxes found their way to the solution provider Company. The ladder of success cannot be climbed with hands in your pockets. So true, Mr. Bhalla’s hardwork and dedication made him more ambitious and spawned an interactive web portal, ww.servicetaxonline.com. a Government Authorized Reporting and Publication Company for all the judgements delivered by Hon’ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT). It is a proud Company and only two of its kind in the country. Thousands of people who have been benefited by its usage show its high productivity. Reading is Mr. Bhalla’s passion. His habit is reflected in form of his articles in Newspaper. He is a regular columnist with DNA (Money) since year 2006 and has touched all aspects related to Service Tax in his articles. Today he is quite accomplished in his field, but as a successful man never sits still and pines for more feathers in his cap. He started India’s First ever online interactive course on Service Tax and Cenvat. Hundreds of Professionals have been benefited from this novel innovative method of learning. His books Commentary on Negative list based service tax and FAQs on Negative list based Service Tax have been very popular and treated as text books for professionals as well as departmental officers.
4th Edition, September 2014