Professional's Guide to Service Tax - As amended by the Finance Act 2016 (Set of 2 Volumes)

Professional Guide to Service Tax is the detailed commentary on the service tax provisions with a special focus on key concepts such as Activity, Service, Consideration, Barter Transactions, Actionable Claims, Employer-employee Relationship, Service provider – Service recipient, Remand Provisions and Refraining Acts, the book provides an in-depth analysis of crucial aspects of the law on the topics such as Place of Provision, Export Conditions, Valuation and Exempted Services.

The following features have also been incorporated to augment the scope of the title:
• In-depth analysis of amendments made by Finance Act 2016;
• A detailed analysis of Mega Exemption, Negative List, Declared Services, Abatement & Reverse Charge ;
• Guidance on Place of Provision, Point of Taxation & Valuation under Service Tax
• Alphabetical list of 700 services;
• Impact-wise analysis of 700 services including comparative analysis of all erstwhile categories;
• Relevant industry issues on approximately 60 sectors (separate chapters covered alphabetically) including financial services, construction, insurance and healthcare, education, sports, technology, hotel, travel and logistics;
• Coverage of 250 plus foreign cases that find relevance in the Indian context;
• Constitutional validity of service tax for certain services under the negative list regime;
• Legal principles which can be helpful in critical situations;
• Guidance on Annual Information Return as proposed by Finance Act, 2016
• Service Tax Dictionary which contains approximately 1200 meanings of important terms and phrases arranged alphabetically;
• Synopsis of each sector to highlight clear position on taxability;
• Easy tricks to remember Rules including complex CENVAT provisions;

Testimonials

"Abhishek has attempted a comprehensive job in the difficult area of Service Tax, supplementing the legal provisions with the latest judgments and commentaries to bring the much-needed clarity on the subject and
relief for tax-payers."
—VK Garg
Tax Advisor (former Joint Secretary TRU, CBEC)

"Abhishek Rastogi’s book addresses the urgent need for a comprehensive commentary that explains the concepts and provisions relating to service tax. It is a one-stop guide to understand the intricacies of this increasingly important indirect tax and must be a part of the library of every service tax assessee and tax practitioner."
—Arvind P Datar
Senior Advocate

"This book has mapped the historical progress and elaborated the litigative issues and the preparatory precautions that one needs to take before plunging into GST... The layout, the content package and the topic-wise discussion makes it unique and will reach out to a cross-section of readers, both beginners as well as skilled professionals"
—N Venkataraman
Senior Advocate