Income Tax Law (Volume 6(1)) (Commentary on Service Tax Law) at Meripustak

Income Tax Law (Volume 6(1)) (Commentary on Service Tax Law)

Books from same Author: CHATURVEDI and PITHISARIA

Books from same Publisher: Lexis Nexis

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General Information  
PublisherLexis Nexis
BindingHard Cover
Publish YearJanuary 2006


Lexis Nexis Income Tax Law (Volume 6(1)) (Commentary on Service Tax Law) by CHATURVEDI and PITHISARIA

PITHISARIAS & PITHISARIA'SSERVICE TAX LAW(Issued as companion volumes to the series of Income Tax Law containing Exhaustive Commentary on the Service Tax Law)Fifth Edition 2006-07, as Volume 6(1) & 6(2)Since the inception of the Service Tax provisions (w.e.f. 1-7-1994), much water has flowed not only in the shape of continuous and torrential amendments effected by the Legislature but also judicial pronouncements handed down by the different CESTAT Benches, CEGAT Benches, High Courts and the Supreme Court. It may be recalled that the Service Tax provisions were introduced in 1994 Budget for the first time in India. No separate enactment has been enacted for the Service Tax provisions till date. The provisions of Service Tax were originally enacted as Chapter V of the Finance Act, 1994 (32 of 1994), containing sections 64 to 96. By the Finance Act, 2003 (32 of 2003), a new Chapter VA, relating to Advance Rulings with respect to Service Tax, containing sections 96A to 96-I, was inserted. At its inception (w.e.f. 1-7-1994) only three services, i.e., Stock Broker Services, Telephone Services and General Insurance Business Services, were brought under Service Tax net and a meagre rate of 5% was fixed as Service Tax. From time to time number of taxable services goes on increasing and also the rate of Service Tax. At present, the rate of Service Tax is 12.24% and the number of taxable services brought under Service Tax net is 97.

Key Features:-

  • Covers more than 50,000 point noted subject heads and sub-heads
  • Charts 1 to 11 Various important Service Tax provisions enumerated in brief at a glance Part I
  • Facilitate the readers to find at one place quick reference to each and every subject
  • Introduction Part II : Extent, commencement and application of Chapter V of Act 32 of 1994 enacting
  • Part III : Definitions [s. 65 of Act 32 of 1994] Statutory provisions relating to definitions from 1
  • Part IV : Divided into 178 chapters contains Definitions