Email Address
Password
Forgot Password?
............................................................................................................................. Description Part I of the book provides for a holistic reading which is abackgrounder for any service specific discussion. It is an attempt toprovide a commentary on the service tax law rather than reproduction ofspecific circulars and notifications. The provisions of the lawrelating to service tax is analysed in a lucid manner weaving suitableexamples from specific taxable services. References to circulars,notifications and case-laws are provided by way of footnotes. Anattempt is made to introduce the subject through the story-bookapproach. Part II attempts to discuss the individual services in detail. Eachservice follows a standard flow as explained in Chapter 1 of Part II. Part III provides a Referencer analysing the provisions in a tabular form. The Charts and Tables help understanding the legal framework in a step by step methodical approach. Part IV consists of the statutory information like Act, Rules, Allied Laws, etc. The Government notifications, CBEC circulars and clarifications and relevant Collectorate Trade Notices are also reproduced in this Part. ............................................................................................................................. Contents Volume 1 Part 1 - Concept & Procedure 1. Introduction 2. Basic Concepts 3. Principles of Interpretation 4. Direct Tax vis-a-vis Indirect Tax 5. Service Tax & Other Indirect Taxes 6. What is a Service? 7. Taxation of Composite Contracts 8. Is the Service Covered ? 9. Rules of Classification 10. Territorial Jurisdiction 11. Import of Services 12. Export of Services 13. Valuation of Taxable Service 14. Rate of Tax 15. Point of Taxation 16. Basic Exemption Limit 17. Other Exemption & Notifications 18. CENVAT Credit 19. Refund Claims 20. Registration 21. Maintenance of Records 22. Accounting Treatment 23. Payment of Service Tax 24. Payment of Interest 25. Filing of Returns 26. Assessment & Adjudication Procedure 27. Penalties 28. Appeals 29. Recovery Proceedings under Service Tax 30. Other Procedural Matters Volume 2 Part 4 - Analysis of Taxable Services with Circulars & Notifications 1. Prologue to Service Specific Discussions 2. Advertising Agency Services 3. Air Transport Services 4. Air Travel Agents 5. Airport Services 6. Architect Services 7. Asset Management Services 8. ATM Operation, Maintenance & Management Services 9. Auction of Property Services 10. Authorised Service Stations 11. Banking & Financial Services 12. Beauty Parlours 13. Brand Promotion Services 14. Broadcasting Services 15. Builder Related Services 16. Business Auxiliary Services 17. Business Exhibition Services 18. Business Support Services 19. Cable Operators 20 Cargo Handling Services 21. Cleaning Services 22. Clearing & Forwarding Agents 23. Clearing House Services 24. Club or Association Services 25. Commercial Training and Coaching 26. Commodity Exchange Services 27. Construction of Residential Complex Services 28. Construction Services (Commercial Industrial) 29. Consulting Engineer Service 30. Content Development & Supply Services 31. Convention Services 32. Copyright Services 33. Cosmetic Surgery or Plastic Surgery Services 34. Courier Services 35. Credit Card Services 36. Credit Rating Services 37. Cruise Transport Services 38. Custom House Agents 39. Designing Services 40. Dredging Services 41. Dry Cleaning Services 42. Electricity Exchange Services 43. Erection, Commissioning and Installation 44. Event Management 45. Event Right Services 46. Fashion Designers 47. Foreign Exchange Brokers 48. Forward Contracts Brokers Services 49. Franchise Services 50. General Insurance Services 51. Goods Transport Services 52. Health Club and Fitness Centre 53. Health Services (exempt) 54. Hotel Accommodation Services 55. Information Technology Services 56. Insurance Auxiliary Services 57. Intellectual Property Services 58. Interior Decorator Services 59. Internet Cafe 60. Internet Telecommunications Services 61. Legal Consultance Services 62. Life Insurance Auxiliary Services 63. Life Insurance Services 64. Lottery Services 65. Mailing List Services 66. Management, Maintenance or Repairs 67. Management Consultants Services 68. Mandap Keepers Services 69. Manpower Recruitment Agencies 70. Market Research Agencies 71. Medical Record Services 72. Mineral Exploration Services 73. Mining Services 74. Online Information Retrieval Services 75. Opinion Poll Services 76. Outdoor Caterer Services 77. Packaging Services 78. Pandal & Shamiana Services 79. Photography Services 80. Pipeline Transport Services 81. Port Services 82. Port Services (Minor Ports) 83. Practising Chartered Accountants 84. Practising Company Secretaries 75. Practising Cost Accountants 76. Programme Producer Services 77. Public Relation Services 78. Rail Travel Agents 79. Railway Containerised Freight Services 80. Real Estate Agents 81. Recovery Agents Services 82. Registrar to an Issue Services 83. Rent-a-Cab Scheme Operator Services 84. Renting of Property Services 85. Scientific & Technical Consultancy Services 86. Security Agencies 87. Share Transfer Agent Services 88. Ship Management Services 89. Site Formation Services 90. Sound Recording Services 91. Space Selling Services 92. Sponsorship Services 93. Steamer Agents 94. Stock Broking 95. Stock Exchange Services 96. Storage or Warehousing Services 97. Supply of Goods Services 98. Survey and Map Making Services 99. Technical Inspection and Certification 100.Technical Testing and Analysis 101.Telecommunication Services 102.Tour Operators Services 103.Travel Agents Services 104.Underwriters Services 105.ULIP Management Services 106.Videotape Production Services 107."Work Contracts" Services Volume 2 Part 3 - Referencer 1. Relevance of the Act 2. Scheme of the Law 3. Definitions at a Glance 4. Tax Calculator 5. Interest Calculator 6. Obligations at a Glance 7. Summary of Taxable Services 8. Effective Date Referencer 9. Due Dates falling on Sundays and therefore extended by one day Part 4 - Statutory Provisions, Rules, Notifications & Circulars 1. Statutory Provisions Relating to Service Tax 1A. Service Tax Dispute Resolution Scheme, 2008 2. Service Tax Rules, 1994 3. CENVAT Credit Rules, 2004 4. Provisions of the Central Excise Act, 1944 as are relevant to Service Tax 5. Service Tax (Determination of Value) Rules, 2006 6. Service Tax (Advance Rulings) Rules, 2003 7. Export of Services Rules, 2005 8. Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 9. Service Tax (Registration of Special Category of Persons) Rules, 2005 10. Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 10A.Service Tax (Publication of Names) Rules, 2008 11. Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 12. Central Excise (Appeals) Rules, 2001 13. Zonal Jurisdiction 14. Jurisdiction of Service Tax Commissionerates in Selected Cities 15. Jurisdiction of the Commissioners of Central Excise (Appeals) 16. Chronological Text of Notifications Issued till date 17. Chronological Text of Circulars Issued till date 1. Master Circulars 2. Others Circulars 3. CENVAT Circulars 18. Text of Superseded/Rescinded Notifications/CBEC Circulars/ Clarifications 1. Government Notifications 2. CBEC Circulars/Clarifications 19. Chronological Text of Clarifications/Orders issued till date 20. Chronological Text of Trade Notices Issued till date 21. Frequently Asked Questions on Service Tax ............................................................................................................................. Author Details Sunil Gabhawalla is a chartered accountant in practice with 3rd rank at the All-India Level. He is also a cost accountant. He has an excellent academic record with ranks throughout the career. Sunil practices in the entire field of taxation with a specialization in Indirect Taxes. He is one of the leading counselors for service tax & VAT related matters. He is a visiting faculty at Narsee Monjee Institute of Management Studies & the National 1 Academy of Customs, Excise & Narcotics. He also conducts various corporate training programs for public & private sector companies. He has authored books on topics relating to service tax, NRI Taxation & computers. His comprehensive treatise on service tax published by M/s Bharat Law House Pvt. Ltd., has run into several editions and is widely referred by the readers. He has also co-authored/contributed/edited various compilations like "Guide to Sales Tax for Beginners", "Basic Draft on Accounting for Interest Rate Derivatives", Referencers of WIRC & STPAM, Budget Publications of BCAS & Malad Chamber, etc. He has delivered numerous talks on topics of professional interest at various forums including industry/trade associations. He has also written articles in various professional and business journals like BCAJ, Sales Tax Review, Income Tax Review, Outlook Money, etc. In the recent past, Sunil has actively contributed on the ommittees/sub-committees of various professional organizations like Western India Regional Council of the Institute of Chartered Accountants of India, Bombay Chartered Accountants Society, Sales Tax Practitioners Association of Maharashtra, Masjid Bunder CPE Study Circle & Malad Chamber of Tax Consultants. Currently he is the Convenor of the Indirect Taxation Committee of the Bombay Chartered Accountants Society. .............................................................................................................................
