Treatise on SERVICE TAX (Law Practice & Procedure) (with Free Download Statutory Provisions, Rules, Notifications & Circulars) (in 2 vols.)

Edition: 22nd edn., 2017

ISBN: 978-93-5139-485-3

Pages: 2416

Author: Sunil B. Gabhawalla

Volume 1PART 1Service Tax Law & ProcedureA. SUBSTANTIVE PROVISIONS1. Introduction to Taxation2. Framework of the Negative List Based Law3. Transition from Positive List Approach to Negative List Approach4. Definition of Service5. Taxation of Composite/Bundled Contracts6. Declared Services7. Exclusions from Definition of Service8. Negative List9. Exemptions10. Valuation of Taxable Services11. Rate of Service Tax12. Point of Taxation13. Taxation of Cross Border Transactions14. Place of Provision of Services Rules15. Person Liable to pay tax16. CENVAT Credit17. Refund18. Judicial Precedents and InterpretationB. PROCEDURAL PROVISIONS19. Registration20. Payment of Tax21. Filing of Returns22. Interest23. Penalties24. Adjudication Procedure25. Appeals26. Recovery Proceedings27. Other Procedural Matters28. Prosecution29. Applicability of Central Excise Provisions30. Advance Rulings31. Large Tax Payers Units (LTU)32. Voluntary Compliance Encouragement SchemeC. SERVICE SPECIFIC ANALYSIS33. Consultants34. Construction Services35. Works Contracts36. Repairs and Maintenance37. Erection, Commissioning and Installation Services38. Real Estate Builders & Developers39. Renting of Immovable Property40. Electricity41. Infrastructure Services42. Advertisement Service43. Broadcasting Services44. Production Related Services45. Copyrights46. Sponsorship Services47. Business Exhibition Services48. Entertainment Events and Amusement Facilities49. Sports & Related Services50. Telecommunication51. Transport of goods by Road52. Custom House Agent53. Transport of goods by Rail54. Courier Agency55. Freight forwarding56. Transport of goods by waterways57. Transport of goods by sea58. Transport of goods by air59. Ancillary transportation services60. Restaurant Services61. Outdoor Caterer Services/ Mandap Keeper62. Hotel Accommodation Services63. Travel related services64. Travel Agent/Tour Operators65. Rent-a-Cab Services66. Trading of Goods67. Job Work68. Supply of Tangible Goods69. Software70. Manpower Supply71. Director Services72. Legal Consultancy Service73. Security74. Business Auxiliary/ Support Services75. Intellectual Property Services76. Toleration of an Act77. Agents/ Intermediaries78. Banking and Financial Services79. Insurance Services80. Insurance Auxiliary Services81. Hire Purchase and Leasing82. Transaction in Money/ Actionable claim83. Betting, gambling, lotteries and chit funds84. Aggregator Services85. Services Under Joint-Venture Arrangements86. Clubs or Associations87. Services provided by the Government88. Not for Profit Organizations89. Employment Contracts90. Services provided to SEZ for authorized operations91. Education92. Health Care93. AgricultureD. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 201694. Indirect Tax Dispute Resolution Scheme, 2016PART 2Old Services Specific ProvisionsChapter 1 Old Service Specific ProvisionsVolume 2PART 3Statutory Provisions & Rules(For Detailed Contents, see respective Chapter)Chapter 1 Statutory Provisions relating to Service TaxChapter 1A Swachh Bharat CessChapter 1B Krishi Kalyan CessChapter 2 Service Tax Rules, 1994Chapter 3 CENVAT Credit Rules, 2004Chapter 4 Service Tax (Determination of Value) Rules, 2006Chapter 5 Place of Provision of Services Rules, 2012Chapter 6 Point of Taxation Rules, 2011Chapter 7 Provisions of the Central Excise Act, 1944 as are relevant to Service TaxChapter 8 Service Tax (Settlement of Cases) Rules, 2012Chapter 9 Service Tax (Advance Rulings) Rules, 2003Chapter 10 Service Tax (Registration of Special Category of Persons) Rules, 2005Chapter 11 Service Tax (Publication of Names) Rules, 2008Chapter 12 Service Tax (Provisional Attachment of Property) Rules, 2008Chapter 13 Service Tax (Compounding of Offences) Rules, 2012Chapter 14 Service Tax Return Preparer Scheme, 2009Chapter 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, 2016Chapter 17 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982Chapter 18 Central Excise (Appeals) Rules, 2001Rescinded/Superseded/Redundant Rules Chapter 19 Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007Chapter 20 Export of Services Rules, 2005Chapter 21 Taxation of Services (Provided from Outside India and Received in India) Rules, 2006Chapter 22 Service Tax Voluntary Compliance Encouragement Scheme, 2013Chapter 23 Service Tax Voluntary Compliance Encouragement Rules, 2013Chapter 24 Indirect Tax Dispute Resolution Scheme Rules, 2016 PART 4Taxation of Services — An Education GuideChapter 1 Taxation of Services — An Education GuidePART 5Circulars, Clarifications & NotificationsChapter 1 Notifications under Service TaxTable 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 regimeTable 3(A) Index of Notifications imposing Levy under the New Regime of Negative ListTable 3(B) Index of Notifications imposing Levy under the Old Regime of Positive ListTable 4 Index of Procedural Notifications issued during the positive list regime relevant even under negative list regimeTable 5(A) Index of Rescinded NotificationsTable 5(B) Index of Notifications Redundant on account of introduction of negative list or timingTable 6 Index of Notifications prescribing rulesTable 7 Amending/Rescinding NotificationsChapter 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