VOL – 11 PROVISIONS AT A GLANCE2 CHANGES BY FINANCE ACT 20143 INTODUCTION4 UNDERSTANDING THE ACT AND RULES5 EXTENT, COMMENCEMENT AND APPLICATION6 SCHEME OF LEVY7 TAXABLE SERVICES8 NEGATIVE LIST9 DECLARED SERVICES10 EXEMPTIONS11 ABATEMENTS12 CLASSIFICATION OF SERVICES13 POINT OF TAXATION14 VALUATION OF SERVICES15 PLACE OF PROVISION OF SERVICES RULES, 201216 EXPORT AND IMPORT OF SERVICES17 REGISTRATION18 PAYMENT OF SERVICE TAX / REVERSE CHARGE319 INTEREST20 SERVICE TAX RETURN21 RECORDS AND DOCUMENTS22 PENALTY23 ASSESSMENT24 RECTIFICATION OF MISTAKES25 APPEALS26 DEMAND AND RECOVERY27 REFUND OF SERVICE TAX28 SERVICE TAX AUDIT29 ADVANCE RULING30 LARGE TAX UNIT31 PROVISIONS OF CENTRAL EXCISE32 SEARCH AND SEIZURE33 CENVAT CREDIT34 AGRICULTURE SECTOR35 CHARITABLE AND NON-PROFIT SECTOR36 EDUCATION SECTOR37 FINANCE SECTOR38 INFORMATION TECHNOLOGY SECTOR39 INFRASTRUCTURE SECTOR40 RENTING SECTOR41 REAL ESTATE SECTOR42 TRAVEL AND TOURISM SECTORVOL – 243 TRANSPORTATION OF GOODS SECTOR44 TRANSPORTATION OF PASSENGER SECTOR45 MEDIA SECTOR46 INTERMEDIARY SECTOR47 BUSINESS RELATED SECTOR48 PERSONAL AND SOCIAL SECTOR49 PROFESSIONAL SECTOR50 HEALTH RELATED SECTOR51 EVENT RELATED SECTOR52 INSURANCE SECTOR53 TELECOMMUNICATION SECTOR54 OTHER SERVICES SECTORSTATUTORY PROVISIONSFORMS UNDER SERVICE TAX STATUTE AND RULESINDEXAbout The BookService Tax – Law & Practise by CA Gaurav Gupta is a comprehensive, user-friendly,accessible casebook with easy to understand features and unique online content. This uniqueresource is like no other text. It offers you a practical fonnat for understanding the law,identifying issues, planning outcomes, and implementing remedies. This book is amongst thefirst thinktank on the Negative List regime of Service Tax, an insight and vision that embodies anew philosophy of leaming the Service Tax law. The book aims to provide an enrichingexperience to its readers by presenting the concept of Service, Negative List, MegaExemptions, and Liability to pay under reverse charge and under Joint Charge in a logical andreasoned manner. Practical and objective, this shall serve as a guide designed for bothindustry and practitioners which comprehensively looks at all the fundamental areas of this law.The book delves into tax strategies and implications for various sectors including Education,NGO, construction and many more. Featuring a stimulating, challenging, yet transparentpresentation, this Books retains the subtlety of classic texts while commenting explicitly onoverlapping elements of statutory, regulatory and other sources of income tax law. Thisapproach, combined with innovative online companion materials, allows students to seeconnections between policy and real-world practice.Key Features:┬╖-The book contains the various amendments, including a separate chapter with a onestopshop scheme applicable post introduction of negative list. * Comprehensive analysis of Negative List, Mega Exemptions, Mega Abatements,Taxability under reverse charge and joint charge mechanism * Provisions at a glance for ready reference of tax practitioners. * Unique pedagogy incorporating numerous case laws which richly illustrate the Law- An electronic version of the book is included by way of an online companion websitefeaturing powerpoint presentatlons and practice-ready materials.About The AuthorCA Gaurav Gupta is a fellow member of Institute of CharteredAccountants of India, a Law Graduate from Delhi University,and DISA (Diploma in Information Systems Audit) from ICAI.He is an alumni of Sri Ram College of Commerce, DelhiUniversity. He has to his credit numerous articles which havebeen published across various reputed Journals/magazines. Hehas also actively contributed as a member in committees onIndirect Tax of different forums. He has been Joint SecretarySalesTax Bar Association, Delhi for FY 2014. He has addressedvarious conferences, seminars organized by various professional bodies and associationsService Tax across India. He is a faculty to Certificate Course on indirect taxes by ICAI.he has as also worked in Tier I consulting organizations and also have experience inIndustry as the group tax head. He has a vast experience in opining clients on complexService Tax matters and has represented clients in enquiries, surveys, appeals and onService Tax matters before Service Tax authorities.
Legal Matrix Publications
8th Edition march 2016