About the book
This book is in two volumes. In the broad scheme of the book, Volume 1 contains commentary on service tax procedures and services and Volume 2 contains complete Law on service tax.
Volume -1 is divided into three parts
Part A – contains reference tables for simple and quick reference.
Part B – contains chapters on procedures which exhaustively cover all aspects of procedural law.
Part C – contains chapters on taxable services sector wise with elaborate commentary thereon.
Each of the above chapter is supported by a reference table containing a list of all the relevant Notifications/ Circulars etc. applicable to the respective chapter indicating the page number on which the related text can be seen in Volume 2 of the book.
Volume -2 is divided into two parts
Part D – contains Service Tax Law – Bare Act; Statutory Provisions with Legislative History; Previous Act; Text of Related Rules; Text of all applicable Notifications with Index; Text of all Circulars & Instruction Letters with combined Index; Text of Excise Provisions applicable to Service Tax .
Part E – contains Appendices providing formats of all applicable statutory forms and Jurisdiction of the various service tax Commissionerates.
About the Author
Rohini Aggarawal is a chartered accountant, cost and management accountant as well as a law graduate with over 26 years of experience in the field of taxes, particularly Indirect taxes. She is special invitee to the Indirect Tax Committee of the Institute of Chartered Accountants of India. She is member of the 5 th Finance Commission of the State of Haryana. She assisted World Bank in completing their prestigious “Doing business” Project relation to indirect taxes in India. She has both industry and academic experience. She has worked as author, researcher, auditor and consultant and has extensive experience of working on advisory projects for various multinational and Indian clients. She regularly engages in imparting training for service tax and GST at various forums including Service Tax & Excise Commissionerates and other departmental authorities. Presently she has been working as a Principal Consultant with ARX Bizness Advisors LLP and Corporate India Advisors LLP.