Professional Guide to Service Tax is the detailed commentary on the service tax provisions with a special focus on key concepts such as Activity, Service, Consideration, Barter Transactions, Actionable Claims, Employer-employee Relationship, Service provider – Service recipient, Remand Provisions and Refraining Acts, the book provides an in-depth analysis of crucial aspects of the law on the topics such as Place of Provision, Export Conditions, Valuation and Exempted Services.
Abhishek has attempted a comprehensive job in the di cult area of Service Tax, supplementing the legal provisions with the latest judgments and commentaries to bring the much-needed clarity on the subject and relief for tax-payers.
Tax Advisor (former Joint Secretary TRU, CBEC)
Abhishek Rastogi’s book addresses the urgent need for a comprehensive commentary that explains the concepts and provisions relating to service tax. It is a one-stop guide to understand the intricacies of this increasingly important indirect tax and must be a part of the library of every service tax assessee and tax practitioner.
—Arvind P Datar
This book has mapped the historical progress and elaborated the litigative issues and the preparatory precautions that one needs to take before plunging into GST… The layout, the content package and the topic-wise discussion makes it unique and will reach out to a cross-section of readers, both beginners as well as skilled professionals