Service Tax Law and Practice

For the first time a complete and easy reference work on Service Tax Law and Practice.

The Finance Act, 1994, introduced the concept of Service Tax in India and almost every Finance Act subsequent to the Finance Act, 1994, has made extensive changes in the provisions of service tax.

Being a relatively newer area a great deal of confusion still persists regarding the scope of taxable services, interpretation of statutory provisions, applicability of Circulars issued by the Department of Revenue, classification of services, availability of credit and other numerous matters.

An attempt has been made to present all the provisions applicable to service tax matters during different time frames with a reference index so that the reader can locate the relevant provision with reference to any point of time since the inception of service tax and ensure at the same time that no provision is left from being considered. The objective is to present the service tax provisions with clarity, completeness, and easy access, making it easy and convenient for the reader to find the relevant law.

Most importantly, the learned author has provided authoritative commentary and legislative history on statutory provisions highlighting periodic changes.

This comprehensive work would prove useful to professionals, corporates, and other users of business fraternity, academicians, and students and also to the Department of Service Tax.

Amendments made by the Finance Act, An attempt has been made to present all 2006, and clarification on new services the provisions applicable to service tax.

• Rules. Notifications, Circulars, Trade Notices matters during different time frames with a Issued and amended up to date. This listing is unique.
  
  

• Remedial Agencies or Consumer Courts (Consumer Disputes Redressal Agencies)
  
  

• Details of territorial jurisdiction and bank the relevant provision with reference to any branches for deposit of service tax with new changes
  
  

• The formats of all the forms to be used for the tax and ensure at the same time that no purposes of service tax provision is left from being considered.
  
  

• Updated case-law
  
  

• Commentary and legislative history on statutory provisions highlighting periodic changes
  
  

• A list of accounting codes for all the taxable services
  
  

• Updated commentary on existing Services and Procedures
  
  

• New Services and Procedures introduced
  
  

Special commentary on

• Taxation of services (Provided from outside India and Received in India) Rules. 2006
  
  

• Service Tax (Determination of Value) Rules, 2006
  
  

An attempt has been made to present all the provisions applicable Co service tax matters during different time frames with a reference index so that the reader can locate the relevant provision wilh reference to any point or time since the inception of service tax and ensure at the same time that no provision is left from being considered. The objective is to present the service tax provisions with clarity, completeness, and easy access, making it easy and convenient for the reader to find the relevant law.

This comprehensive work would prove useful to professionals, corporates, and other users of business fraternity, academicians, and students and also to the Department of Service Tax.