Description
Bharat Law House Pvt Ltd Treatise On Service Tax (Law Practice & Procedure) (With Free Download Statutory Provisions, Rules, Notifications & Circulars) (In 2 Vols.) 2016 by Sunil B Gabhawalla
Volume 1
PART 1
Service Tax Law & Procedure
A. SUBSTANTIVE PROVISIONS
1. Introduction to Taxation
2. Framework of the Negative List Based Law
3. Transition from Positive List Approach to Negative List Approach
4. Definition of Service
5. Taxation of Composite/Bundled Contracts
6. Declared Services
7. Exclusions from Definition of Service
8. Negative List
9. Exemptions
10. Valuation of Taxable Services
11. Rate of Service Tax
12. Point of Taxation
13. Taxation of Cross Border Transactions
14. Place of Provision of Services Rules
15. Person Liable to pay tax
16. CENVAT Credit
17. Refund
18. Judicial Precedents and Interpretation
B. PROCEDURAL PROVISIONS
19. Registration
20. Payment of Tax
21. Filing of Returns
22. Interest
23. Penalties
24. Adjudication Procedure
25. Appeals
26. Recovery Proceedings
27. Other Procedural Matters
28. Prosecution
29. Applicability of Central Excise Provisions
30. Advance Rulings
31. Large Tax Payers Units (LTU)
32. Voluntary Compliance Encouragement Scheme
C. SERVICE SPECIFIC ANALYSIS
33. Consultants
34. Construction Services
35. Works Contracts
36. Repairs and Maintenance
37. Erection, Commissioning and Installation Services
38. Real Estate Builders & Developers
39. Renting of Immovable Property
40. Electricity
41. Infrastructure Services
42. Advertisement Service
43. Broadcasting Services
44. Production Related Services
45. Copyrights
46. Sponsorship Services
47. Business Exhibition Services
48. Entertainment Events and Amusement Facilities
49. Sports & Related Services
50. Telecommunication
51. Transport of goods by Road
52. Custom House Agent
53. Transport of goods by Rail
54. Courier Agency
55. Freight forwarding
56. Transport of goods by waterways
57. Transport of goods by sea
58. Transport of goods by air
59. Ancillary transportation services
60. Restaurant Services
61. Outdoor Caterer Services/ Mandap Keeper
62. Hotel Accommodation Services
63. Travel related services
64. Travel Agent/Tour Operators
65. Rent-a-Cab Services
66. Trading of Goods
67. Job Work
68. Supply of Tangible Goods
69. Software
70. Manpower Supply
71. Director Services
72. Legal Consultancy Service
73. Security
74. Business Auxiliary/ Support Services
75. Intellectual Property Services
76. Toleration of an Act
77. Agents/ Intermediaries
78. Banking and Financial Services
79. Insurance Services
80. Insurance Auxiliary Services
81. Hire Purchase and Leasing
82. Transaction in Money/ Actionable claim
83. Betting, gambling, lotteries and chit funds
84. Aggregator Services
85. Services Under Joint-Venture Arrangements
86. Clubs or Associations
87. Services provided by the Government
88. Not for Profit Organizations
89. Employment Contracts
90. Services provided to SEZ for authorized operations
91. Education
92. Health Care
93. Agriculture
D. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
94. Indirect Tax Dispute Resolution Scheme, 2016
PART 2
Old Services Specific Provisions
Chapter 1 Old Service Specific Provisions
Volume 2
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 Education Cess/Secondary and Higher Education Cess
(upto 31-5-2015)
Chapter 16 Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
Chapter 17 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982
Chapter 18 Central Excise (Appeals) Rules, 2001
Rescinded/Superseded/Redundant Rules
Chapter 19 Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007
Chapter 20 Export of Services Rules, 2005
Chapter 21 Taxation of Services (Provided from Outside India
and Received in India) Rules, 2006
Chapter 22 Service Tax Voluntary Compliance Encouragement Scheme, 2013
Chapter 23 Service Tax Voluntary Compliance Encouragement Rules, 2013
PART 4
Taxation of Services — An Education Guide
Chapter 1 Taxation of Services — An Education Guide
PART 5
Circulars, Clarifications & Notifications
Chapter 1 Notifications under Service Tax
Table 1 Index of Notifications from 1994 till date (arranged date wise)
Table 2 Index of Current Notifications issued under the New Regime of Negative List and important notifications valid from the positive list regime
Table 3(A) Index of Notifications imposing Levy under the New Regime of Negative List
Table 3(B) Index of Notifications imposing Levy under the Old Regime of Positive List
Table 4 Index of Procedural Notifications issued during the positive list regime relevant even under negative list regime
Table 5(A) Index of Rescinded Notifications
Table 5(B) Index of Notifications Redundant on account of introduction of negative list or timing
Table 6 Index of Notifications prescribing rules
Table 7 Amending/Rescinding Notifications
Chapter 2 Circulars, Clarifications, Trade Notices, etc. under Service Tax
(1) Master Circular and Circulars issued thereafter
(1A) Other Circulars
(2) Other Important Circulars and Clarifications
(3) Old Circulars and Clarifications Rescinded in view of Master Circular/Redundant in view of the Introduction of Negative List (Not reproduced in the book. Readers may refer to the earlier edition or write to the publishers for a soft copy)
(4A) Recent Order
(4B) Other Orders (Not reproduced in the book. Readers may refer to the earlier edition or write to the publishers for a soft copy)