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Description
1.    This book is divided into three divisions.
2.    The first division deals with law and procedure related to service tax. The second division includes
        the discussion of individual taxable services. The third division contains abstract/extracts of Statute,
        exemption notifications and circulars and suggested formats and forms.
3.    The chapters are numbered to differentiate the section to which it belongs. Chapter 1.1 indicates first
        chapter in Division 1 and Chapter 2.35 indicates 35th chapter in Division 2.
4.    A legend table is given wherein abbreviations and other acronyms used in the book are expanded
        and defined.
5.    In the first section of the book all chapters have a synopsis which can enable the reader to reach his
        area of interest quickly.
6.    The chapters end with the relevant/important case laws and the issues and authors comments.
7.    Procedural chapter has the forms and draft and covering letters specifically included within the
        procedure itself.
8.    In the second division of the book, individual taxable services are discussed in separate chapters.
        Summary of circulars and notifications are also given in the he chapters. The circulars. The
        notifications and circulars presently in vogue are provided in Division 3. For the detailed text of other
        circulars and notifications, reference may be made to the departmental Website www.gov.in
9.    In third division dealing with statutory provisions of Finance Act, 1994, foot notes provide
        annotations regarding the insertion or amendment of the statutory provisions.
10.  The index of case laws has been provided to help the reader know where a particular case has
        been referred.
11.  The book contains the law as amended by the Finance Act, 2010. It also contains the new services
        introduced by the Finance Act 2010. The other notifications and circulars issued from time to time
        have all been incorporated at proper places.
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Contents
DIVISION I
SERVICE TAX LAW AND PROCEDURE
Chapter 1.1    Overview of Service Tax Law
Chapter 1.2    Levy and Collection of Service Tax
Chapter 1    Classification of Services
Chapter 1.4    Exempt ions Concessions under Service Tax
Chapter 1.5    Exemption to small Scale Service Providers
Chapter 1.6    Valuation
Chapter 1.7    Credits under Service Tax
Chapter 1.8    Works Contract under Vat and Service Tax
Chapter 1.9    Implication of other Indirect Taxes to Service Tax
Chapter 1.10  Export of Services
Chapter 1.11  Service Provided from Outside India and Received in India
Chapter 1.12  Demand, Appeals and Recovery
Chapter 1.13  Interest and Penalties
Chapter 1.14  Point of Taxation Rules, 2011
Chapter 1.15  Miscellaneous Provisions under Service Tax
Chapter 1.16  Registration, Records and Returns
Chapter 1.17  Refunds under Service Tax
Chapter 1.18  Departmental Interaction
Chapter 1.19  Possible Common Errors in Service Tax
Chapter 1.20  Procedures under Service Tax
Chapter 1,21  Service Tax Audit
Chapter 1.12  Basic Accounting Entries
Chapter 1.23  Way to Goods & Service Tex (GST)
DIVISION 2
INDIVIDUAL TAXABLE SERVICES
Chapter 2.1    Advertisement Agency Service
Chapter 2.2    Air Travel Agent Service
Chapter 2-3    Airport Service
Chapter 2.4    Architect's Service
Chapter 2.5    Asset Management Service by Individuals
Chapter 2.6    ATM Operations, Maintenance or Management Service
Chapter 2.7    Auction Service
Chapter 28    Authorised  Service  Station -- Motor Car,  Two
                         Wheelers and Light Motor Vehicles
Chapter 2.9    Banking & Other Financial Service
Chapter 2.10  Beauty Treatment Service
Chapter 2.11  Broadcasting Service
Chapter 2.12  Builders Special Service
Chapter 2.13  Business Auxiliary Service
Chapter 2.14  Business Exhibition Service
Chapter 215   Business Support Service
Chapter 2.16  Cable Operator's Service
Chapter 2.17  Cargo Handling Service
Coupler 2.IS  Chartered Accountants Service
Chapter 2.19  Cleaning Service
Chapter 2.20  Clearing and Forwarding Agent's Service
Chapter 2.21  Club's and Association's Membership Service
Chapter 2.22  Commercial or Industrial Construction Service
Chapter 2-23  Commercial Train ing or Coach ing Service
Chapter 2.24  Company Secretary's Service
Chapter 2.25  Construction of Complex Service
Chapter 2.26  Consulting Engineer Service
Chapter 2.27  Content Development & Supply Service
Chapter 228   Convention Service
Chapter 2-29  Copyright Service
Chapter 2.30  Cosmetic and Plastic Surgery Service
Chapter 231   Cost Accountant Service
Chapter 232   Courier Service
Chapter 2.33  Credit Card, Debit Card, Charge Card    or Other Payment Card Service
Chapter 2.34  Credit Rating Agency's Service
Chapter 2.35  Custom ! louse Agent's Service
Chapter 2.36  Design Service
Chapter 2.37  Dredging Service
Chapter 2.38  Dry Cleaning Service
Chapter 2.39  Electricity Exchange Service
Chapter 2.40  Erection, Commissioning & Installing Service
Chapter 2.41  Even Management Service
Chapter 2.42  Event Organiser's Service
Chapter 2.43  Fashion Designer's Service
Chapter 2.44  Forex Broker (Other Than Banking Service)
Chapter 2-45  Forward Contract Service
Chapter 2.46  Franchise Service
Chapter 247  Health Club and Fitness Centre Services
Chapter 2.48   Health Service (exempt)
Chapter 2.49    Hotel!L.odge Service
Chapter 2.50    Information Technology Software Service
Chapter 2.51    Insurance Auxiliary Services
Chapter 2.52    Insurance Business Services (General Insurance)
Chapter 2.53    Insurance Business Services (Life Insurance)
Chapter 2.54    Intellectual Property Services
Chapter 2.55    Interior Decorator's Services
Chapter 2.56    Interne! Cafe's Services
Chapter 2.57    Internet Telecommunication Services
Chapter 1,58    Legal Consultancy Service
Chapter 2.59    Mailing List Compilation and Mailing Services
Chapter 2-60    Maintaining of Medical Record Services
Chapter 2,61    Management or business Consultant's Services
Chapter 2.62    Management,   Maintenance  or  Repair   Services  for Goods, Equipment or Properties
Chapter 2.63    Mandap Keeper's Services
Chapter 2.64    Management of Investment for ULIP
Chapter 2.65    Manpower Recruitment or Supply Agency's Services
Chapter 2.66    Market Research Agency Services
Chapter 2.67    Mining Services
Chapter 2.68    On-Line Information and Data Base Access and/or Retrieval Services
Chapter 2.69    Opinion Poll Service
Chapter 2.70    Outdoor Caterer's Services
Chapter 2.71    Packaging Services
Chapter 2.72    Panda! or Shamiana Services
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Author's Details
Madhukar N Hiregange, B.Com., FCA, DISA (ICAI). Passed CISA. Articled at Brahmayya & Company. He is practicing in a firm providing consultancy and audit services in the areas of Excise, Service I ax. Customs and VAT and having its branch at Hyderabad. He is member of Central Council of I.C.A.I for the term 2010-13. Presently Vice Chairman of Indirect Taxes Committees.
Pioneered the concept of Central Excise Audit as a professional service. Contributor of articles to various professional and trade journals. Active on the web in sharing knowledge, [pdicai.org, caclubindia.com and ICAI never group.] He has jointly authored books on MODVAT, Central Excise, Karnataka VAT and Service Tax in aspects of making the law and procedures simple as well as how to audit the same.
He has been active in the field of spreading awareness on Indirect tax by conducting seminars and presenting papers mainly in branches of the ICA and other professional and trade bodies. Interested in making tax law in India simple, certain and transparent and also in education of lesser privileged. Believes in "Value Based Practice and Life'.
Rajesh Kumar T. R., B.Com, L.L.B, FICA, DISA (passed the CS Inter). Has been trained in central excise, customs and service lax audit a1: a preventive control I le lias completed schooling & Graduation at Tumkur, Kamalaka . Has been providing strategic indirect tax consultancy and representations services for sometime now.
He has written many articles on Central Excise and Service Tax published in various professional journals and presented papers on the same in Seminars. He has helped Ihe authors in authoring different editions of a book on Central Excise [.aw and Procedure, published by Centax Publications P Ltd., New Delhi, and also for the books 'Central Excise Audit Manual' and 'Central Excise Made Simple1. He is also a joint author of the book Central Excise Made Simple for Textile Industry and Karnataka Value Added Tax Law & Procedures. The Author had contributed substantially for revising the ICA1 Study Material on Indirect Taxes.
A visiting faculty for MBA course of MP Birla Institute for Management Studies. Bangalore and Siddaganga School of Management, Tumkur,
Sudhir K S., B.Com, ACA is a chartered accountant. He is also partner of Ihe other authors of this book. Practicing in area of consultancy, audit and litigation services in indirect taxes at Hyderabad. The author completed his schooling and graduation in Bangalore. He qualified in November 2006. The author has contributed various articles tor professional journals of branches of ICAI and ICWAI. He has presented papers at Hyderabad Branch of ICAI and other forums. He has also jointly authored "How to Tackle Service lax Problems" He is a faculty at NACEN and NAI KM, he also teaches IDT for CA Final Student. The author is a Rolarian.