CONTENTSChapterLatest Changes- 2015┬╖16 (Service Tax)lntroduction1. Finance Act, 1994 [Statutory Provisions Relating toService Tax]2. Finance (No. 2) Act, 2004 [Statutory Provisions Relating toEducation Cess]3. Finance Act, 2007 [Statutory Provisions Relating to Secondary andHigher Education Cess] 4. Finance Act, 2015 [Statutory Provisions Relating to Swachh BharatCess] 80S. Service Tax Rules, 1994 6. CENV A T Credit Rules, 2004 1067. Service Tax (Determination of Value) Rules, 20068. Point of Taxation Rules, 201 I9. Place of Provision of Services Rules, 201210. Service Tax (Settlement of Cases) Rules, 2012II. Service Tax (Compounding of Offences) Rules, 201212. Service Tax Voluntary Compliance Encouragement Scheme, 201313. Service Tax Voluntary Compliance Encouragement Rules. 201314. Text of Provisions of Central Excise Act, 1944 applicable in respectof ‘Service Tax’ 196IS. Important Notifications, Circulars and InstructionsIncludes:Γ* Statutory provisions relating to Service TaxΓ* Central Excise provisions applicable to Service TaxΓ* Important Rules. Notifications, Circulars and InstructionsFeatureso India’s first book on service tax in 2 volumes presented in easy to fo llow divisions:I Service Tax at a Glance;II Law, Rules & Regulations, including Taxation of Services: An Education Guide;III Taxation based on the Negative List of Services;IV Practice & Procedure.a Critical analysis of the amendments made by the Finance Act, 2015, includingnotifications and circulars issued upto 19th May, 2015.a Relevant notifications and departmental cla rifications annexed to chapters.a In-depth coverage of taxation of services based on the Negative list, Exemptions,Abatement, Reverse Charge Mechanism and CENVAT Credit under service tax.a list of Notifications, Circulars and Trade Notices provided for quick reference.About the authorJ K Mittal is a law graduate from Delhi University and a practising advocate in indirect taxesspecialising in service tax. He is a Fellow Member of the ICAI and ICSI. He is the Co-chairmanolthe National Council on IndireetTaxes, ASSOCHAM. He also served as the Chairman oltheIndirect Taxes Committee of the PHDCCI.J K Mittal is an eminent speaker in many conferences, seminars and workshops organized byprofessional bodies, chambers of commerce and trade associations across the country. Hehas been interacting with senior government officials and raising issues relating to servicetax at various forums.
J K Mittal
4th Edition , 2015