Description
Bharat Law House Pvt Ltd Comprehensive Guide To Service Tax 2016 by CA ATUL KUMAR GUPTA
PART 1
Service Tax Law & Procedure
Chapter 1 Introduction of Service Tax in India
Chapter 2 What is Service
Chapter 3 Declared Service
Chapter 4 Negative List of Services
Chapter 5 Place of Provision of Services Rules, 2012
Chapter 6 Exemptions under Mega Exemption Notification
Chapter 7 Exemption and Refund For SEZ Units or Developers
Chapter 8 Exemption Scheme for Small Service Providers
Chapter 9 Other Exemptions from Service Tax
Chapter 10 Specific Abatements
Chapter 11 Taxability of Services
Chapter 12 Point of Taxation Rules
Chapter 13 Valuation of Taxable Services
Chapter 14 Registration
Chapter 15 Records to be Maintained
Chapter 16 Rate of Service Tax
Chapter 17 Payment of Service Tax
Chapter 18 Return of Service Tax
Chapter 19 Export of Services
Chapter 20 Export of Goods
Chapter 21 Refund of Tax
Chapter 22 Assessment and Recovery
Chapter 23 Audit/Scrutiny of Service Tax Assessees/Records
Chapter 24 Issuance of Notices and Search & Seizure
Chapter 25 Interest and Penalties
Chapter 26 Prosecution
Chapter 27 Revision and Appeals
Chapter 28 Advance Rulings
Chapter 29 Rectification of Mistake
Chapter 30 Powers of Central Government
Chapter 31 Rules of Interpretation
Chapter 32 Amnesty Scheme in Service Tax
Chapter 33 Indirect Tax Dispute Resolution Scheme, 2016
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
(For Detailed Contents, see respective Chapter)
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 Service Tax (Determination of Value) Rules, 2006
Chapter 5 Place of Provision of Services Rules, 2012
Chapter 6 Point of Taxation Rules, 2011
Chapter 7 Provisions of the Central Excise Act, 1944 as are relevant to Service Tax
Chapter 8 Service Tax (Settlement of Cases) Rules, 2012
Chapter 9 Service Tax (Advance Rulings) Rules, 2003
Chapter 10 Service Tax (Registration of Special Category of Persons) Rules, 2005
Chapter 11 Service Tax (Publication of Names) Rules, 2008
Chapter 12 Service Tax (Provisional Attachment of Property) Rules, 2008
Chapter 13 Service Tax (Compounding of Offences) Rules, 2012
Chapter 14 Service Tax Return Preparer Scheme, 2009
Chapter 15 Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
Chapter 16 Service Tax Commissionerate, New Delhi
Chapter 17 Substitution of New Authorities
Chapter 18 Service Tax Voluntary Compliance Encouragement Scheme, 2013
Chapter 19 Service Tax Voluntary Compliance Encouragement Rules, 2013
PART 4
Taxation of Services — An Education Guide
Chapter 1 Taxation of Services — An Education Guide