Law, Practice & Procedure of SERVICE TAX (in 2 vols.)

VOLUME 1

PART 1

TABLES & FLOWCHARTS

Table 1 Documents Required by the department for Granting Registration

Table 2 Negative List 

Table 3 List of Declared Services

Table 4 How to Determine The Point of Taxation

Table 5 Summary of Place of Provision of Services Rules, 2012

Table 6 Determination of Value in Case of Works Contract, Restaurant Services & Outdoor Catering Services

Table 7 Specific Abatements under Service Tax

Table 8 Abatements w.e.f. 1st July, 2012

Table 9 Reverse Charge & Joint Charge Mechanism

Table 10 Valuation of Taxable Services

Table 11 Rates of Service Tax as per section 66

Table 12 Due Dates for Service Tax Assessees

Table 13 Various Obligations under Service Tax

Table 14 Documents to be Enclosed Alongwith Service Tax Audit Profile

Table 15 Documents Required for Filing an Appeal before Commissioner (Appeals) — Section 85

Table 16 Documents Required for Filing an Appeal before Appellate Tribunal (Section 86)

Table 17 Documents Required for Filing Memorandum of Cross Objections — Section 86(4)

Table 18 Documents Required To Be Filed For Revision Application section 35EE of Central Excise Act, 1944

Table 19 Appeal to High Court (Section 35G of the Central Excise Act 1944)

Table 20 Appeal to Supreme Court (Section 35L of the Central Excise Act 1944)

Table 21 Interest/Penalties under Service Tax

Table 22 Service Tax (Provisional Attachment of Property) Rules, 2008

Table 23 Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief Commissioners of Central Excise in terms of Principal Commissioners of Service Tax or Commissioners of Service Tax

Table 24 Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief Commissioners of Central Excise in terms of Commissioners of Service Tax (Audit) and Commissioners of Service Tax (Appeals)

Table 25 Territorial jurisdiction of the Principal Commissioners of Service Tax, Commissioners of Service Tax, Principal Commissioners of Central Excise and Commissioners of Central Excise.

Table 26 Jurisdiction of Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners of Service Tax (Appeals) and Commissioners of Central Excise (Appeals) and the officers subordinate to them in terms of Principal Commissioners of Service Tax, Commissioners of Service Tax, Principal Commissioners of Central Excise and Commissioners of Central Excise.

Table 27 Jurisdiction of Commissioners of Central Excise (Audit)

Table 28 Powers of which officer to be  exercised by officers of DGCEI

Table 29 Events to Remember in Service Tax Since 1994

Table 30 Summary of Service Tax Rules, 1994

Table 31 Summary of CENVAT Credit Rules, 2004

Table 32 List of Services Specified under Rule 6(5) of CENVAT Credit Rules, 2004 (Valid Upto 31.03.2011)

Table 33 Period-Wise Summary of Options Available under Rule 6(3) of CENVAT Credit Rules, 2004

Table 34 List of Taxable Services in R/O which Cenvat Credit of Duty Paid on Motor Vehicles is Allowed as 'Capital Goods' with effect from 1.7.2012

Table 35 Rights of Assessees under Finance Act, 1994

Table 36 Rights of Assessees under Service Tax Rules, 1994

Table 37 Provisions of Excise Applicable to Service Tax

Table 38 Common Provisions of Customs and Service Tax

Table 39 Articles of Constitution of India

Table 40 Definitions taken from General Clauses Act, 1897

Table 41 List of Various Forms Used in Compliance of Service Tax

Table 42 Index of New Notifications Issued since 2012

Table 43 List of Notifications Withdrawn by Notification No. 34/2012-ST, dated 20.6.2012

Table 44 Specimen Format of Authority Letter

Table 45 Form of Declaration

Table 46 Application for Surrender

Table 47 Specimen Format of Consignment Note

Table 48 Specimen Format of Input Service Distributor Invoice

Table 49 Suggestive Format of Service Tax Invoice/Bill/Challan

Table 50 Specimen Format of Letter to be Submitted  under section 73(3) Regarding Voluntary  Deposit of Service Tax

Table 51 Specimen Format of Draft Letter to Superintendent for Exercising the Option under rule 6(3)(ii) of Cenvat Credit Rules, 2004

Flow Charts

1. Registration Process (FC-1)

2. Amendment Process (FC-2)

3. Surrender Process (FC-3)

4. Payment of Service Tax (FC-4)

5. Service Tax Return Filing (FC-5)

6. Service Tax Audit for Non-Mandatory Assessees (FC-6)

7. Adjudication and Appeal Mechanism under Indirect Tax (FC-7)

8. Appeals to Commissioner (Appeals) (FC-8)

9. Appeals to Commissioner (Appeals) (FC-9)

10. Flowchart for Appeals to Cestat by Assessee (FC-10)

11. Appeal to Cestat by Department (Revenue) (FC-11)

12. Appeals to High Court (FC-12)

13. Flowchart for Appeals to Supreme Court (FC-13)

14. Settlement of Cases (FC-14)

15. Advance Ruling (FC-15)

16. Compounding of Offence (FC-16)

17. Arrest Proceedings (FC-17)

18. Flow chart of Indirect Dispute Resoultion Scheme, 2016

PART 2A

BASIC CONCEPTS WITH PRACTICE 

QUERIES AND THEIR REPLIES

Chapter 2A.1 Introduction — Concept & Applicability

Chapter 2A.2 Overview of Goods & Service Tax (GST)

Chapter 2A.3 Service and Activity

Chapter 2A.4 Taxable Event

Chapter 2A.5 Rate of Tax

Chapter 2A.6 Place of Provision of Services Rules 2012

Chapter 2A.7 Point of Taxation Rules 2011

Chapter 2A.8 Classification of Services or Bundled Service

Chapter 2A.9 Payment of Service Tax under Reverse Charge

Chapter 2A.10 The Indirect Tax Dispute Resolution Scheme, 2016

PART 2B

PRACTICE AND PROCEDURES WITH PRACTICAL QUERIES AND THEIR REPLIES

Chapter 2B.1 Registration of Service Provider

Chapter 2B.2 Maintenance of Invoice

Chapter 2B.3 Payment of Service Tax

Chapter 2B.4 Interest on Delayed Payments

Chapter 2B.5 Demand & Recovery of Service Tax

Chapter 2B.6 Assessment under Service Tax

Chapter 2B.7 Penalties

Chapter 2B.8 Rectification of Mistakes

Chapter 2B.9 Set-Off & Refund under Service Tax

Chapter 2B.10 Appellate Remedies

Chapter 2B.11 Review of Order passed by Principal Commissioner or Commissioner, as the case may be or Commissioner (Appeals)

Chapter 2B.12 Revision of Order by Principal Commissioner or Commissioner, as the case may be

Chapter 2B.13 Power of Arrest, Search & Prosecute

Chapter 2B.14 Compounding of Offences

Chapter 2B.15 Service Tax Audit

Chapter 2B.16 Provisions of Excise Applicable to Service Tax

Chapter 2B.17 Settlement of Cases

Chapter 2B.18 Advance Rulings under Service Tax

Chapter 2B.19 Administration Hierarchy

Chapter 2B.20 Automation of Central Excise and Service Tax

Chapter 2B.21 Large Taxpayers Units (LTU)

PART 2C

NEGATIVE LIST BASED REGIME W.E.F. 1.7.2012 WITH PRACTICAL QUERIES 

AND THEIR REPLIES

Chapter 2C.1 Negative List

Chapter 2C.2 Services by Government or a Local Authority - Sec 66D(a)

Chapter 2C.3 Services by Reserve Bank of India — Sec 66D(b)

Chapter 2C.4 Services by a Foreign Diplomatic Mission — Sec 66D(c)

Chapter 2C.5 Services Relating to Agriculture — Sec 66D(d)

Chapter 2C.6 Trading of Goods — Sec 66D(e)

Chapter 2C.7 Process Amounting to Manufacture or Production — Sec 66D(f)

Chapter 2C.8 Selling of Space or Time Slots for Advertisements — Sec 66D(g)

Chapter 2C.9 Service of Access to a Road or a Bridge - Sec 66D(h)

Chapter 2C.10 Betting, Gambling or Lottery — Sec 66D(i)

Chapter 2C.11 Admission to Entertainment Events — Sec 66D(j)

Chapter 2C.12 Transmission or Distribution of Electricity — Sec 66D(k)

Chapter 2C.13 Services by way of Education Sec — 66D(l)

Chapter 2C.14 Services of Renting of Residential Dwelling — Sec 66D(m)

Chapter 2C.15 Services of Extending, Deposits, Loans, etc. — Sec 66D(n)

Chapter 2C.16 Service of Transportation of Passengers — Sec 66D(o)

Chapter 2C.17 Services of Transportation of Goods — Sec 66D(p)

Chapter 2C.18 Funeral, Burial, Crematorium or Mortuary Services — Sec 66D(q)

Chapter 2C.19 Mega Exemption

Chapter 2C.20 Services Provided to United Nations or Specified International Organization

Chapter 2C.21 Health Care Services

Chapter 2C.22 Services Provided by Cord Blood Banks

Chapter 2C.23 Veterinary Clinic Services

Chapter 2C.24 Services by Charitable Organizations 

Chapter 2C.25 Renting of Precincts of Religious Place or Conduct of Religious Ceremony 

Chapter 2C.26 Services Provided by Advocates, Arbitral Tribunal & Persons Represented on Arbitral Tribunals

Chapter 2C.27 Technical Testing or Analysis of Newly Developed Drugs

Chapter 2C.28 Training or Coaching in Recreational Activities

Chapter 2C.29 Services Provided by or to Educational Institution

Chapter 2C.30 Services Provided to Recognised Sports Body by Individual or another Recognized Sports Body

Chapter 2C.31 Sponsorship Services 

Chapter 2C.32 Construction, Erection Services Provided to Government or Local Authorities

Chapter 2C.33 Construction, Erection, Maintenance, Repair, Alteration, Renovation or Restoration Service of Road, Bridge etc.

Chapter 2C.34 Construction, Erection Service of Original Works for Specified Activities

Chapter 2C.35 Temporary Transfer or Permitting Use or Enjoyment of Copyright

Chapter 2C.36 Services by Performing Artist

Chapter 2C.37 Services by way of Collecting or Providing News

Chapter 2C.38 Renting of a Hotel, Inn, Guest House, Club etc.

Chapter 2C.39 Services by Restaurant

Chapter 2C.40 Transportation of Goods by Rail or Vessel

Chapter 2C.41 Transportation of Goods by Goods Transport Agency

Chapter 2C.42 Hiring of Vehicles

Chapter 2C.43 Transportation of Passengers

Chapter 2C.44 Parking Service

Chapter 2C.45 Services Provided to Government or a Local Authority

Chapter 2C.46 Services of General Insurance Business

Chapter 2C.47 Services of Life Insurance Business

Chapter 2C.48 Services Provided by an Incubatee

Chapter 2C.49 Services Provided by Clubs or Associations

Chapter 2C.50 Services Provided by Specified Intermediaries

Chapter 2C.51 Intermediate Production Process as Job Work

Chapter 2C.52 Service by Organiser for Exhibition Outside India

Chapter 2C.53 Telecommunication Services

Chapter 2C.54 Slaughtering of Animals

Chapter 2C.55 Services Provided from Non Taxable Territory

Chapter 2C.56 Miscellaneous Exemptions

Chapter 2C.57 Declared Services

Chapter 2C.58 Renting of Immovable Property - Sec 66E(a)

Chapter 2C.59 Construction Services - Sec 66E(b)

Chapter 2C.60 Temporary Transfer or Permitting the Use of Intellectual Property Right - Sec 66E(c)

Chapter 2C.61 Information Technology Software Services - Sec 66E(d)

Chapter 2C.62 Obligation to Refrain, Tolerate, to do an Act - Sec 66E(e)

Chapter 2C.63 Transfer of Goods without Transfer of Right to Use Such Goods — Sec. 66E(f)

Chapter 2C.64 Delivery of Goods on Hire Purchase or Any System of Payment by Installments – Sec. 66E(g)

Chapter 2C.65 Service Portion in the Execution of a Works Contract - Sec 66E(h)

Chapter 2C.66 Service portion in an activity wherein goods, being food or any other article of human consumption - Sec 66E(i)

Chapter 2C.67 Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof - Sec 66E(j)

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 1C Indirect Tax Dispute Resolution Scheme Rules, 2016

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 Service Tax Voluntary Compliance Encouragement Scheme, 2013

Chapter 16 Service Tax Voluntary Compliance Encouragement Rules, 2013

PART 4

TAXATION OF SERVICES — 

AN EDUCATION GUIDE

Chapter 1 Taxation of Services — An Education Guide

PART 5

RELEVANT NOTIFICATIONS & CIRCULARS

Chapter 1

Effective notifications and circulars

A. Government Notifications

B. Government Circulars