This book is written with the intention to serve as aguide to Professionals & Students on the subject of Service Tax under theNew Regime of Comprehensive Approach to Service Tax.
This Book incorporates:
- The new provisions of Service Tax as per the Finance Act,1994 [as amended in 2012]
- The new circulars & notifications in this regardissued by the government
- The Education Guide issued by the Central Board of DirectTaxes
- Relevant Case laws wherever essential
- A short summary of the relevant provisions for thestudents for quick reference during exams
- A set of questions [in form of test series] relevant forstudents for their exams and relevant to professionals for practical work andinterpretation of the provisions
Table of Content
For Professionals
1. Ammendments in Service Tax Provisions under Budget 2013 – 14
2. Overview of Service Tax
3. Services Covered Under Negative List & Exemption List
4. Declared Services
5. Other Exemptions
6. Bundled Services
7. Place of Provision of Services Rules, 2012
8. Service Tax Provisions Relating to Export of Services
9. Point of Taxation Rules, 2011
10. Valuation of Taxable Service
11. Abatement and Composition Scheme
12. Reverse Charge
13. Registration of Service Tax
14. Returns and Assessment in Service Tax
15. Due Dates of Service Tax
16. Payment of Service Tax
17. Specific Provisions relating to certain Services
i. Agriculture Service
ii. Advertising Agency Service
iii. Sponsorship services
iv. Builders & Contractors Service
v. Legal Consultancy Services
vi. Educational Institutions Services
vii. Services relating to Transportation ofPassengers
viii. Services relating to Transportation ofGoods
ix. Hiring of Vehicle Services
x. Information Technology Services
18. Surrender of Service Tax Certificates
19. Issue of Invoice, Rectification of Mistake
20. Cenvat Credit (excluding rules)
21. Records & Access to Registered Premises
22. Assessment - Self/Provisional/Best Judgment
23. Refund, Penalty, Adjudication
24. Provisional Attachment, Prosecution, Search
25. Advance Ruling, Appeals
26. Audit
27. Voluntary Compliance Encouragement Scheme, 2013
For Students
1. Quick Revision Notes for Students
2. Questionnaire for Students
