Service Tax Law and Practice (In Two Large Volumes) [Old Edition]

This is the fully amended and updated edition of the author's complete work on the subject released after the passing of the Finance Act, 2008. The author's three earlier editions have received glowing tributes by all readers and the work has been hailed as 'the first complete, systematically arranged and easy reference work on Service Tax Law and Practice'.

The Academy Law Review: The exhaustive analysis on the subject done by the author, no doubt will help the business community, tax practitioners, cost and financial analysts and the student community interested in tax law. This book will definitely serve as a reference book and will be a valuable addition to any library.

The Management Accountant: The book covers the syllabi of MBA, M.Com., DBM, CS, CA, ICWAI, and other professional courses. The students, practitioners, professionals, teachers in different fields of study that include the service tax and taxable services will find this book is very informative from the stand point of examination and practices in the real life situations.

Oriented towards covering the syllabi, the chapter schemes are unique in this book. The author has dwelt on different aspects of service tax laying emphasis on law and practice in India.

Indispensable for professionals, corporates, and other users of business fraternity, academicians, and students and also to the Department of Service Tax.

Preface
Plan of the Book
Introduction

• PART A: INTRODUCTION AND GENERAL EXEMPTIONS
  • Taxable Services at a Glance
  • Services Withdrawn, Reintroduced or Regrouped
  • List of Accounting codes of Taxable Services
  • Category for determination of Export/Import of Services
  • Time Obligations under Service Tax Law
  • Interest, Penalties and Punishments under Service Tax Law
  • General Exemptions
  • Service Specific Exemptions
  • Rate of Service Tax
• PART B: SERVICE TAX PROCEDURES
  • Registration
  • Books and Records
  • Classification of Services
  • Export of Services
  • Import of Services
  • Availment and Utilization of CENVAT Credit
  • Value of Taxable Services
  • General Exemptions
  • Payment of Service Tax
  • E-Payment of Service Tax
  • Large Taxpayer Unit
  • Filing of Service Tax Return
  • Assessment
  • Interest and Penalties
  • Rectification of Mistake in Assessment Order
  • Revision of Order
  • Appeals
  • Search and Seizure
  • Service Tax Audit
  • Advance Rulings
  • Self-adjustment or Refund of Excess Service Tax
  • Recovery Procedures
• PART C: TAXABLE SERVICES
  • Advertising Services
  • Airport Services
  • Air Transport of Passengers Embarking for International
  • Travel Services
  • Air Travel Agent's Services
  • Architect's Services
  • Asset Management Services
  • Automated Teller Machine Services
  • Auctioneer's Services
  • Authorised Service Station's Services
  • Banking and other Financial Services
  • Beauty Treatment Services
  • Broadcasting Services
  • Business Auxiliary Services
  • Business Exhibition Services
  • Business Support Services
  • Cable Services
  • Cargo Handling Services
  • Chartered Accountant's Services
  • Cleaning Services
  • Clearing and Forwarding Agent's Services
  • Commercial Training or Coaching Centres' Services
  • Commodity Exchange Services
  • Company Secretary's Services
  • Consulting Engineer's Services
  • Construction Services-Commercial or Industrial
  • Construction Services-Residential Complex Services
  • Convention Services
  • Cost Accountant's Services
  • Courier Services
  • Credit Card or Other Payment Card Services
  • Credit Rating Agency Services
  • Custom House Agent's Services
  • Design Services
  • Development and Supply of Content Services
  • Dredging Services
  • Dry Cleaning Services
  • Erection, Commissioning or Installation Services
  • Event Management Services
  • Execution of Works Contract Services
  • Facsimile Services (FAX)
  • Fashion Designing Services
  • Forward Contract Services
  • Franchise Services
  • General Insurance Services
  • Goods Transport Agency's Services
  • Health and Fitness Services
  • Information Technology Software Services
  • Insurance Auxiliary Services
  • Intellectual Property Services
  • Interior Decorator'sDesigners' Services
  • Internet Cafe Services
  • Internet [Telecommunication] Services
  • Leased Circuit Services
  • Life Insurance Services
  • Mailing List Compilation and Mailing Services
  • Management, Maintenance or Repair Services
  • Management or Business Consultancy Services
  • Mandap Keeper's Services
  • Manpower Recruitment or Supply Agency's Services
  • Market Research Agency's Services
  • Membership of Club or Association Services
  • Mining Services
  • On-Line Information and Database Access and/or Retrieval Services
  • Opinion Poll Services
  • Outdoor Catering Services
  • Packaging Services
  • Paging Services
  • Pandal or Shamiana Services
  • Photography Services
  • Port Services
  • Processing and Clearinghouse Services
  • Public Relations Services
  • Programme Producer's Services
  • Rail Travel Agent's Services
  • Real Estate Agent's Services
  • Recovery Agent's Services
  • Registrar to an Issue Services
  • Rent-a-Cab Scheme Operators' Services
  • Renting of Immovable Property Services
  • Sale of Space or Time for Advertisement Services
  • Scientific or Technical Consultancy Services
  • Security Agency's Services
  • Share Transfer Agent's Services
  • Ship Management Services
  • Site Formation and Clearance, Excavation, Earth Moving
  • and Demolition Services
  • Sound Recording Services
  • Sponsorship Services
  • Steamer Agent's Services
  • Stock Broking Services
  • Stock Exchange Services
  • Storage and Warehousing Services
  • Supply of Tangible Goods Services
  • Survey and Exploration of Mineral Services
  • Survey and Map Making Services
  • Technical Inspection and Certification Services
  • Technical Testing and Analysis Services
  • Telecommunication Services
  • Telegraph Services
  • Telephone Services
  • Telex Services
  • Tour Operator's Services
  • Transport by Cruise Ship Services
  • Transport of Goods by Air Services
  • Transport of Goods in Containers by Rail Services
  • Transport of Goods by Pipeline or Other Conduit Services
  • Travel Agent's Services
  • ULIP Investment Management Services
  • Underwriting Services
  • Video Tape Production Services
• PART D: SERVICE TAX LAW
  • Statutory provisions, effective from 10-05-2008..
  • Statutory provisions effective from 11-05-2007 to 09-05-2008
  • Text of Rules and Regulations
  • Provisions of the Central Excise Act, 1944 as applicable to Service Tax
  • Index of Notifications relating to Service Tax Text of Notifications relating to Service Tax
  • Combined Introduction
  • Combined Index of CBEC Circulars/Instructions and other letters
  • Text of CBEC Circulars
  • Text of CBEC Instruction Letters/Orders/DGST and other letters
  • Central Excise Notifications and Circulars in Relation to CENVAT credit or refund/LTUs
  • Trade Notices issued by various Commissionerates
• PART E: APPENDICES
  • List of Applicable Forms under Service Tax
  • Territorial Jurisdiction of 'India' for the purposes Service Tax
  • Jurisdiction of Central Excise Commissionerates
  • Jurisdiction of Service Tax Commissionerates in Selected Cities
  • Jurisdiction of the Commissioners of Central Excise (Appeals)
  • List of Banks/Branches authorised to collect Service Tax
  • Banks having E-Payment Facility