SERVICE TAX READY RECKONER

PART 1

Service Tax Law & Procedure

Chapter 1 What are ‘Services’

Chapter 2 Declared services

Chapter 3 Definitions of Important Expressions

Chapter 4 Charge of service tax

Chapter 5 Negative List of Services

Chapter 6 Mega Exemption Notification

Chapter 7 Place of Provision of Services

Chapter 8 Point of Taxation

Chapter 9 Registration under Service Tax

Chapter 10 Rules of Interpretation of Service & Bundled Services

Chapter 11 Valuation of Taxable Services & Determination of Value

Chapter 12 Specific Abatements

Chapter 13 Service Specific Exemptions

Chapter 14 Credit of Service Tax and Excise Duty

Chapter 15 Refund of service tax by exporters

Chapter 16 Export of Services

Chapter 17 Reverse Charge Mechanism

Chapter 18 Payment of Service Tax

Chapter 19 Filing of Returns and E-filing

Chapter 20 Assessment, Rectification, Special Audit, Search Provisions, Recovery of Dues, Scrutiny of Assessees, Punishment

Chapter 21 Appeals to Commissioner and Appellate Tribunal

Chapter 22 Advance Rulings & Settlement of Cases

Chapter 23 The Indirect Tax Dispute Resolution Scheme, 2016

Chapter 24 Effective dates of Finance Acts/Services

PART 2

Taxable Services — 

Applicability at a Glance

Chapter 1 Taxable Services — Applicability at a Glance (Relevant for the period prior to 1.7.2012)

PART 3

Statutory Provisions & Rules

Chapter 1 Statutory Provisions relating to Service Tax

Chapter 1A Swachh Bharat Cess

Chapter 1B Krishi Kalyan Cess

Chapter 1C Indirect Tax Dispute Resolution Scheme Rules, 2016

Chapter 2 Service Tax Rules, 1994

Chapter 3 CENVAT Credit Rules, 2004

Chapter 4 Notifications & Circulars 

A. Government Notifications

B. Government Circulars

Chapter 5 Provisions of the Central Excise Act, 1944 as applicable to Service Tax (as amended by Finance Act, 2015)