Treatise on SERVICE TAX (Law Practice & Procedure) (with Free Download Statutory Provisions, Rules, Notifications & Circulars) (in 2 vols.) 2017 by Sunil B. Gabhawalla

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)