Treatise on SERVICE TAX (Law Practice & Procedure) (with Free Download Statutory Provisions, Rules, Notifications & Circulars) (in 2 vols.)
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Volume 1
PART 1
Service Tax Law & Procedure
- SUBSTANTIVE PROVISIONS
- Introduction to Taxation
- Framework of the Negative List Based Law
- Transition from Positive List Approach to Negative List Approach
- Definition of Service
- Taxation of Composite/Bundled Contracts
- Declared Services
- Exclusions from Definition of Service
- Negative List
- Exemptions
- Valuation of Taxable Services
- Rate of Service Tax
- Point of Taxation
- Taxation of Cross Border Transactions
- Place of Provision of Services Rules
- Person Liable to pay tax
- CENVAT Credit
- Refund
- Judicial Precedents and Interpretation
- PROCEDURAL PROVISIONS
- Registration
- Payment of Tax
- Filing of Returns
- Interest
- Penalties
- Adjudication Procedure
- Appeals
- Recovery Proceedings
- Other Procedural Matters
- Prosecution
- Applicability of Central Excise Provisions
- Advance Rulings
- Large Tax Payers Units (LTU)
- Voluntary Compliance Encouragement Scheme
- SERVICE SPECIFIC ANALYSIS
- Consultants
- Construction Services
- Works Contracts
- Repairs and Maintenance
- Erection, Commissioning and Installation Services
- Real Estate Builders & Developers
- Renting of Immovable Property
- Electricity
- Infrastructure Services
- Advertisement Service
- Broadcasting Services
- Production Related Services
- Copyrights
- Sponsorship Services
- Business Exhibition Services
- Entertainment Events and Amusement Facilities
- Sports & Related Services
- Telecommunication
- Transport of goods by Road
- Custom House Agent
- Transport of goods by Rail
- Courier Agency
- Freight forwarding
- Transport of goods by waterways
- Transport of goods by sea
- Transport of goods by air
- Ancillary transportation services
- Restaurant Services
- Outdoor Caterer Services/ Mandap Keeper
- Hotel Accommodation Services
- Travel related services
- Travel Agent/Tour Operators
- Rent-a-Cab Services
- Trading of Goods
- Job Work
- Supply of Tangible Goods
- Software
- Manpower Supply
- Director Services
- Legal Consultancy Service
- Security
- Business Auxiliary/ Support Services
- Intellectual Property Services
- Toleration of an Act
- Agents/ Intermediaries
- Banking and Financial Services
- Insurance Services
- Insurance Auxiliary Services
- Hire Purchase and Leasing
- Transaction in Money/ Actionable claim
- Betting, gambling, lotteries and chit funds
- Aggregator Services
- Services Under Joint-Venture Arrangements
- Clubs or Associations
- Services provided by the Government
- Not for Profit Organizations
- Employment Contracts
- Services provided to SEZ for authorized operations
- Education
- Health Care
- Agriculture
- INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
- 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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