Volume 1 PART 1 Service Tax Law & Procedure A. SUBSTANTIVE PROVISIONS 1. Introduction to Taxation 2. Framework of the Negative List Based Law 3. Transition from Positive List Approach to Negative List Approach 4. Definition of Service 5. Taxation of Composite/Bundled Contracts 6. Declared Services 7. Exclusions from Definition of Service 8. Negative List 9. Exemptions 10. Valuation of Taxable Services 11. Rate of Service Tax 12. Point of Taxation 13. Taxation of Cross Border Transactions 14. Place of Provision of Services Rules 15. Person Liable to pay tax 16. CENVAT Credit 17. Refund 18. Judicial Precedents and Interpretation B. PROCEDURAL PROVISIONS 19. Registration 20. Payment of Tax 21. Filing of Returns 22. Interest 23. Penalties 24. Adjudication Procedure 25. Appeals 26. Recovery Proceedings 27. Other Procedural Matters 28. Prosecution 29. Applicability of Central Excise Provisions 30. Advance Rulings 31. Large Tax Payers Units (LTU) 32. Voluntary Compliance Encouragement Scheme C. SERVICE SPECIFIC ANALYSIS 33. Consultants 34. Construction Services 35. Works Contracts 36. Repairs and Maintenance 37. Erection, Commissioning and Installation Services 38. Real Estate Builders & Developers 39. Renting of Immovable Property 40. Electricity 41. Infrastructure Services 42. Advertisement Service 43. Broadcasting Services 44. Production Related Services 45. Copyrights 46. Sponsorship Services 47. Business Exhibition Services 48. Entertainment Events and Amusement Facilities 49. Sports & Related Services 50. Telecommunication 51. Transport of goods by Road 52. Custom House Agent 53. Transport of goods by Rail 54. Courier Agency 55. Freight forwarding 56. Transport of goods by waterways 57. Transport of goods by sea 58. Transport of goods by air 59. Ancillary transportation services 60. Restaurant Services 61. Outdoor Caterer Services/ Mandap Keeper 62. Hotel Accommodation Services 63. Travel related services 64. Travel Agent/Tour Operators 65. Rent-a-Cab Services 66. Trading of Goods 67. Job Work 68. Supply of Tangible Goods 69. Software 70. Manpower Supply 71. Director Services 72. Legal Consultancy Service 73. Security 74. Business Auxiliary/ Support Services 75. Intellectual Property Services 76. Toleration of an Act 77. Agents/ Intermediaries 78. Banking and Financial Services 79. Insurance Services 80. Insurance Auxiliary Services 81. Hire Purchase and Leasing 82. Transaction in Money/ Actionable claim 83. Betting, gambling, lotteries and chit funds 84. Aggregator Services 85. Services Under Joint-Venture Arrangements 86. Clubs or Associations 87. Services provided by the Government 88. Not for Profit Organizations 89. Employment Contracts 90. Services provided to SEZ for authorized operations 91. Education 92. Health Care 93. Agriculture D. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 94. Indirect Tax Dispute Resolution Scheme, 2016 PART 2 Old Services Specific Provisions Chapter 1 Old Service Specific Provisions Volume 2 PART 3 Statutory Provisions & Rules (For Detailed Contents, see respective Chapter) Chapter 1 Statutory Provisions relating to Service Tax Chapter 1A Swachh Bharat Cess Chapter 1B Krishi Kalyan Cess Chapter 2 Service Tax Rules, 1994 Chapter 3 CENVAT Credit Rules, 2004 Chapter 4 Service Tax (Determination of Value) Rules, 2006 Chapter 5 Place of Provision of Services Rules, 2012 Chapter 6 Point of Taxation Rules, 2011 Chapter 7 Provisions of the Central Excise Act, 1944 as are relevant to Service Tax Chapter 8 Service Tax (Settlement of Cases) Rules, 2012 Chapter 9 Service Tax (Advance Rulings) Rules, 2003 Chapter 10 Service Tax (Registration of Special Category of Persons) Rules, 2005 Chapter 11 Service Tax (Publication of Names) Rules, 2008 Chapter 12 Service Tax (Provisional Attachment of Property) Rules, 2008 Chapter 13 Service Tax (Compounding of Offences) Rules, 2012 Chapter 14 Service Tax Return Preparer Scheme, 2009 Chapter 15 Education Cess/Secondary and Higher Education Cess (upto 31-5-2015) Chapter 16 Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016 Chapter 17 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 Chapter 18 Central Excise (Appeals) Rules, 2001 Rescinded/Superseded/Redundant Rules Chapter 19 Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 Chapter 20 Export of Services Rules, 2005 Chapter 21 Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 Chapter 22 Service Tax Voluntary Compliance Encouragement Scheme, 2013 Chapter 23 Service Tax Voluntary Compliance Encouragement Rules, 2013 Chapter 24 Indirect Tax Dispute Resolution Scheme Rules, 2016 PART 4 Taxation of Services — An Education Guide Chapter 1 Taxation of Services — An Education Guide PART 5 Circulars, Clarifications & Notifications Chapter 1 Notifications under Service Tax Table 1 Index of Notifications from 1994 till date (arranged date wise) Table 2 Index of Current Notifications issued under the New Regime of Negative List and important notifications valid from the positive list regime Table 3(A) Index of Notifications imposing Levy under the New Regime of Negative List Table 3(B) Index of Notifications imposing Levy under the Old Regime of Positive List Table 4 Index of Procedural Notifications issued during the positive list regime relevant even under negative list regime Table 5(A) Index of Rescinded Notifications Table 5(B) Index of Notifications Redundant on account of introduction of negative list or timing Table 6 Index of Notifications prescribing rules Table 7 Amending/Rescinding Notifications Chapter 2 Circulars, Clarifications, Trade Notices, etc. under Service Tax (1) Master Circular and Circulars issued thereafter (1A) Other Circulars (2) Other Important Circulars and Clarifications (3) Old Circulars and Clarifications Rescinded in view of Master Circular/Redundant in view of the Introduction of Negative List (Not reproduced in the book. Readers may refer to the earlier edition or write to the publishers for a soft copy) (4A) Recent Order (4B) Other Orders (Not reproduced in the book. Readers may refer to the earlier edition or write to the publishers for a soft copy)
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