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Description
This is a thoroughly revised and updated edition of "Law, Practice & Procedure of Service Tax", incorporating notifications and circulars as well as case laws of various courts reported till 19 January 2009, when this book went to press. The chapters of this sixteenth edition have been thoroughly revised, reflecting the effects of notifications, circulars and the case laws at appropriate places.
Features
•   An authoritative reference book on service tax, useful for practising
     lawyers, chartered accountants, Government departments and
     companies that pay service tax.
•   India's first book on service tax in 2 Vols.
•   Highlights recent significant changes and developments in
     Service Tax Law.
•   Covers important issues on service tax relevant to the industry,
     such as multiplicity of taxes on the same transaction etc.;
     emphasizes on issues concerning the construction industry.
•   Has detailed commentary on all taxable services.
•   Contains four divisions - (I) service tax at a glance, (II) taxable
     services, (TTT) practice and procedure, (IV) law, rules &
     regulations including master circulars.
•   Contains separate chapters on valuation of taxable services,
     export of services, import of services and refund of service tax
     to exporters.
•   A separate chapter has been devoted to CEN VAT credit with
     impact of latest changes.
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Contents
Volume I
Division I - Service Tax at a Glance
Introduction
Table 1.    ‘Service Tax’- Provision at a Glance
Table 2.    ‘Service Tax’- Penal Provisions at a Glance
Table 3.    ‘Service Tax’- Obligations and Time Limits at a Glance
Division II - Taxable Services
Chapter 1.    Stock Broker Services
Chapter 2.    General Insurance Business Services
Chapter 3.    Advertising Services
Chapter 4.    Courier Services
Chapter 5.    Consulting Engineer services
Chapter 6.    Custom House Agent Services
Chapter 7.    Steamer agent Services
Chapter 8.    Clearing and Forwarding Agent Services
Chapter 9.    Manpower Recruitment or Supply Agency Services
Chapter 10.  Air Travel Agent Services
Chapter 11.  Mandap Keeper Services
Chapter 12.  Tour Operator Services
Chapter 13.  Rent-a-Cab Services
Chapter 14.  Architect Services
Chapter 15.  Interior Decorator Services
Chapter 16.  Management or Business Consultant Services
Chapter 17.  Practising Chartered Accountant Services
Chapter 18.  Practising Cost Accountant Services
Chapter 19.  Practising Company Secretary Services
Chapter 20.  Real Estate Agent Services
Chapter 21.  Security Agency Services
Chapter 22.  Credit Rating Agency Services
Chapter 23.  Market Research Agency Services
Chapter 24.  Underwriter Services
Chapter 25.  Scientific and Technical Consultancy Services
Chapter 26.  Photography Services
Chapter 27.  Convention Services
Chapter 28.  On-line Information and Database Access and/or Retrieval Services
Chapter 29.  Video-tape Production Services
Chapter 30.  Sound Recording Services
Chapter 31.  Broadcasting Services
Chapter 32.  Insurance Auxiliary Services [Concerning General and Life Insurance Business]
Chapter 33.  Banking and other Financial Services
Chapter 34.  Port Services
Chapter 35.  Authorized Service Station Services
Chapter 36.  Beauty Parlour Services
Chapter 37.  Cargo Handling Services
Chapter 38.  Cable Operator Services
Chapter 39.  Dry Cleaning Services
Chapter 40.  Event Management Services
Chapter 41.  Fashion Designer Services
Chapter 42.  Health Club and Fitness Centre Services
Chapter 43.  Life Insurance Business Services
Chapter 44.  Rail Travel Agent Services
Chapter 45.  Storage and Warehousing Services
Chapter 46.  Business Auxuliary Services
Chapter 47.  Commercial Training or Coaching Services
Chapter 48.  Erection, Commissioning or Installation Services
Chapter 49.  Franchise Services
Chapter 50.  Internet Cafe Services
Chapter 51.  Management, Maintenance or Repair Services
Chapter 52.  Technical Testing and Analysis Services
Chapter 53.  Technical Inspection and Certification Services
Chapter 54.  Airport Services
Chapter 55.  Transport of Goods by Air Services
Chapter 56.  Business Exhibition Services
Chapter 57.  Goods Transport Agency Services
Chapter 58.  Commercial or Industrial Construction Services
Chapter 59.  Intellectual Property Services
Chapter 60.  Opinion Poll Services
Chapter 61.  Outdoor Caterer Services
Chapter 62.  TV or Radio Programme Services
Chapter 63.  Survey and Map-Making Services
Chapter 64.  Pandal or Shamiana Services
Chapter 65.  Travel Agent Services
Chapter 66.  Forward Contract Services
Chapter 67.  Transport of Goods through Pipeline Services
Chapter 68.  Site Preparation Services
Chapter 69.  Dredging Services
Chapter 70.  Survey and Map-Making Services
Chapter 71.  Cleaning Services
Chapter 72.  Services by Club or Association
Chapter 73.  Packaging Services
Chapter 74.  Mailing Services
Chapter 75.  Construction of residential Complex Services
Chapter 76.  Services Provided by Registrar to an Issue
Chapter 77.  Share Transfer Agent Services
Chapter 78.  ATM Operations, Maintenance or Management Services
Chapter 79.  Recovery Agent Services
Chapter 80.  Space or Time Selling Services for Advertisement
Chapter 81.  Sponsorship Services
Chapter 82.  International Air Travel Services
Chapter 83.  Transport of Goods in Container by Rail Services
Chapter 84.  Business Support Services
Chapter 85.  Auctioneers’ Services
Chapter 86.  Public Relation Services
Chapter 87.  Ship Management Services
Chapter 88.  Internet Telecommunication Services
Chapter 89.  Transport of Persons by Cruise Ship Services
Chapter 90.  Credit, Debit, Charge etc. Card Related Services
Chapter 91.  Telecommunication Service
Chapter 92.  Mining Service
Chapter 93.  Renting of Immovable Property Services
Chapter 94.  Works Contract Services
Chapter 95.  Development and Supply of Content Service
Chapter 96.  Asset Management and Fund Management Service
Chapter 97.  Design Services
Chapter 98.  Information Technology Software Services
Chapter 99.  Investment Management Services Provided under ULIP
Chapter 100.Stock Exchange Services
Chapter 101.Commodity Exchange Services
Chapter 102.Processing and Clearing House Services
Chapter 103.Right to Use of Tangible Goods Services
Chapter 104. Cosmetic or Plastic Surgery Services
Chapter 105. Transport of Goods through waterways
Chapter 106.  Survey and Exploration of Minerals, Oils/Gases
Chapter 107.  Survey and Map Making Services
Chapter 108.  Technical Testing Analysis/Technical Inspection & Certification
Chapter 109.  Telecommunication Service
Chapter 110. Telegraph Services
Chapter 111. Telephone Service
Chapter 112. Television  or Radio Programme Production
Chapter 113. Telex Services
Chapter 114. Tour Operator
Chapter 115.  Transport of Goods in Container By Rail
Chapter 116. Transport By Cruise Ship
Volume II
Division III - Practice & Procedure
Chapter 117.Registration
Chapter 118.Records to be maintained and invoice
Chapter 119.Audit of Service Tax Assessees/Records
Chapter 120.Rate of Service Tax
Chapter 121. Point of Taxation
Chapter 122.Value of Taxable Service
Chapter 123.Exemption from whole of Service Tax
Chapter 124.E-Payment of Service Tax
Chapter 125.CENVAT Credit of Service Tax and Excise Duty
Chapter 126.Payment of Service Tax
Chapter 127.Departmental Authorities and Addresses
Chapter 128.Self-Adjustment of Excess Service Tax Paid
Chapter 129.Refund of Tax
Chapter 130.Refund of Service Tax to Exporters
Chapter 131.Export of Service
Chapter 132.Import of Service
Chapter 133.Classification of Services
Chapter 134.Service Tax Return
Chapter 135.Assessment Procedure
Chapter 136.Provisional Assessment
Chapter 137.Rectification of Mistake or amendment in the order
Chapter 138.Issuance of Notices and Search Seizure
Chapter 139.Interest and Penalty
Chapter 140.Prosecution
Chapter 141.Appeals
Chapter 142. Relevant Provisions of the Central Excise Act, 1944 Applicable 'To Service Tax'
Chapter 143.Advance Rulings
Chapter 144.Interpretation of Terms and Words
Division IV - Law, Rules and Regulations
Chapter 145.Finance Act, 1944 [Statutory Provisions relating to Service Tax]
Chapter 146.Finance (No.2) Act, 2004 (Statutory Provisions Relation to Education Cess)
Chapter 147.Finance Act, 2007 (Statutory Provisions Relating to
                     Secondary and Higher EducationCess)
Chapter 148.Service Tax Dispute Resolution Scheme, 2008
Chapter 149.Dispute Resolution Scheme Rules, 2008
Chapter 150.Service Tax Rules, 1944
Chapter 151. The Point of Taxation Rules, 2011
Chapter 152.Service Tax (Registration of Special Category of Persons) Rules, 2005
Chapter 153.Service Tax (Determination of Value) Rules, 2006
Chapter 154. Service Tax Return Preparer Scheme, 2009
Chapter 155.Works Contract (Composition Scheme for Payment
                     of Service Tax) Rules, 2007
Chapter 156.Export of Service Ruled, 2005
Chapter 157.Taxation of Services (Provided from Outside India
                      and received in India) Rules, 2006
Chapter 159. Service Tax (Provisional Atachment of Property) Rules, 2008
Chapter 160.Service Tax (Advance Rulings) Rules, 2003
Chapter 161.Authority for Advance Rulings (Customs, Central
                    Excise and Service Tax) Procedure Regulations, 2005
Chapter 162.CENVAT Credit Rules, 2004
Chapter 163.Text of Provisions of Central Excise Act, 1944
                     applicable in respect of ‘ServiceTax’
Chapter 164.Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982
Chapter 165.Central Excise(Appeals) Rules, 2001
Chapter 166.The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
Master Circulars
Faqs
Tru’s Letter
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Author Details
J.K. Mittal is a practicing advocate in indirect taxes and specializes in service tax. He has been associated with service tax for the last many years and currently co-chairs the "Expert Committee on Indirect Taxes" of The Associated Chambers of Commerce and Industry of India (ASSOCHAM), New Delhi as well as P.H.D. Chamber of Commerce, and Industry (PHDCCI), New Delhi. He is also a fellow member of the ICAI and fellow member of ICSI.
The author is a renowned author and has addressed many seminars and conferences throughout the country.
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