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

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

About us

Volume 1

PART 1

Service Tax Law & Procedure

1. SUBSTANTIVE PROVISIONS
2. Introduction to Taxation
3. Framework of the Negative List Based Law
4. Transition from Positive List Approach to Negative List Approach
5. Definition of Service
6. Taxation of Composite/Bundled Contracts
7. Declared Services
8. Exclusions from Definition of Service
9. Negative List
10. Exemptions
11. Valuation of Taxable Services
12. Rate of Service Tax
13. Point of Taxation
14. Taxation of Cross Border Transactions
15. Place of Provision of Services Rules
16. Person Liable to pay tax
17. CENVAT Credit
18. Refund
19. Judicial Precedents and Interpretation
20. PROCEDURAL PROVISIONS
21. Registration
22. Payment of Tax
23. Filing of Returns
24. Interest
25. Penalties
26. Adjudication Procedure
27. Appeals
28. Recovery Proceedings
29. Other Procedural Matters
30. Prosecution
31. Applicability of Central Excise Provisions
32. Advance Rulings
33. Large Tax Payers Units (LTU)
34. Voluntary Compliance Encouragement Scheme
35. SERVICE SPECIFIC ANALYSIS
36. Consultants
37. Construction Services
38. Works Contracts
39. Repairs and Maintenance
40. Erection, Commissioning and Installation Services
41. Real Estate Builders & Developers
42. Renting of Immovable Property
43. Electricity
44. Infrastructure Services
45. Advertisement Service
46. Broadcasting Services
47. Production Related Services
48. Copyrights
49. Sponsorship Services
50. Business Exhibition Services
51. Entertainment Events and Amusement Facilities
52. Sports & Related Services
53. Telecommunication
54. Transport of goods by Road
55. Custom House Agent
56. Transport of goods by Rail
57. Courier Agency
58. Freight forwarding
59. Transport of goods by waterways
60. Transport of goods by sea
61. Transport of goods by air
62. Ancillary transportation services
63. Restaurant Services
64. Outdoor Caterer Services/ Mandap Keeper
65. Hotel Accommodation Services
66. Travel related services
67. Travel Agent/Tour Operators
68. Rent-a-Cab Services
69. Trading of Goods
70. Job Work
71. Supply of Tangible Goods
72. Software
73. Manpower Supply
74. Director Services
75. Legal Consultancy Service
76. Security
77. Business Auxiliary/ Support Services
78. Intellectual Property Services
79. Toleration of an Act
80. Agents/ Intermediaries
81. Banking and Financial Services
82. Insurance Services
83. Insurance Auxiliary Services
84. Hire Purchase and Leasing
85. Transaction in Money/ Actionable claim
86. Betting, gambling, lotteries and chit funds
87. Aggregator Services
88. Services Under Joint-Venture Arrangements
89. Clubs or Associations
90. Services provided by the Government
91. Not for Profit Organizations
92. Employment Contracts
93. Services provided to SEZ for authorized operations
94. Education
95. Health Care
96. Agriculture
97. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
98. 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)