Description
Bharat Law House Pvt Ltd Practical Guide To Service Tax 10Th Edition by Madhukar N Hiregange and Rajesh Kumar T R and Sudhir V S
PART 1
SERVICE TAX LAW AND PROCEDURE
Chapter 1.1 Overview of Service Tax Law
Chapter 1.2 Levy and Collection of Service Tax
Chapter 1.3 Place of Provision of Services
Chapter 1.4 Point of Taxation Rules, 2011
Chapter 1.5 Valuation
Chapter 1.6 Credits under Service Tax
Chapter 1.7 Export of Services
Chapter 1.8 Procedures under Service Tax
Chapter 1.9 Demand, Appeals and Recovery
Chapter 1.10 Interest, Penalties and Prosecution
Chapter 1.11 Refunds under Service Tax
Chapter 1.12 Miscellaneous Provisions under Service Tax
Chapter 1.13 Registration, Records and Returns
Chapter 1.14 Basic Accounting Entries
Chapter 1.15 Service Tax Audit by Department
Chapter 1.16 Service Tax Audit by Professional
Chapter 1.17 Departmental Interaction
Chapter 1.18 Possible Common Errors in Service Tax
Chapter 1.19 Way to Goods & Service Tax (GST)
Chapter 1.20 Works Contract under VAT and Service Tax
Chapter 1.21 Compounding of Offence
Chapter 1.22 Settlement Commission
Chapter 1.23 Indirect Tax Dispute Resolution Scheme (IDT DRS)
PART 2
NEW LAW ON TAXATION OF SERVICES
Chapter 2.1 Scope and Meaning of ‘Service’
Chapter 2.2 Declared Service
Chapter 2.3 Negative List of Services
Chapter 2.4 Principles of Interpretation for Identifying Taxability and Exemption
Chapter 2.5 Exemptions/Concessions
Chapter 2.6 Reverse Charge and Joint Charge Mechanism
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 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 Voluntary Compliance Encouragement Scheme, 2013
Chapter 16 Service Tax Voluntary Compliance Encouragement Rules, 2013
PART 4
EFFECTIVE NOTIFICATIONS, CIRCULARS, FORMS & TABLES AND GUIDELINES FOR CLASSIFICATION
Chapter 1
Effective notifications and circulars
A. Government Notifications
B. Government Circulars
Chapter 2
Statutory and Suggested Forms and Tables
A. Statutory Forms
B. Suggested Formats and Tables