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Service Tax E Book by CA Pritam Mahure

Service Tax E Book by CA Pritam Mahure

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04/30/2014

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6th Edition
 1 July 2013
CA Pritam Mahure
This Book is a compilation of legal provisions relating to Service Tax (Negative List Regime). For feedback/queries/ suggestions readers may write to capritam@gmail.com
Service Tax | Negative List Regime CA Pritam Mahure
www.taxguru.in
 
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610
 
Contents
FOREWORD
 Shri. V. K. Garg (Joint Secretary, TRU II) .................................. 7
 
1.
 
ABOUT THE BOOK ................................................................................ 8
 
2.
 
NEGATIVE LIST
 IN A NUTSHELL ........................................................... 9
 
A. In a nutshell ....................................................................................... 9 B. Negative vis-à-vis Positive list regime
 A Comparative Analysis ............... 9 C. Rules deleted/ substituted .................................................................... 9 D. Key provisions and effective date ........................................................ 10 E. Abatement (Refer Not. No. 26/2012 and Valuation Rules) ....................... 10 F. Reverse Charge Mechanism (Refer Not. No. 30/2012-ST) ....................... 12 G. Brief Note on Negative List regime ...................................................... 13 3.
 
EXISTING INDIRECT TAX SYSTEM IN INDIA ........................................... 16
 
Key features of specified indirect taxes: ................................................... 16 Current Indirect tax implications on various transactions ............................ 18 4.
 
SERVICE TAX
 STATUTORY PROVISIONS............................................. 20
 
5. APPLICABLE CENTRAL EXCISE PROVISIONS ............................................ 76
 
6. SERVICE TAX RULES, 1994 .................................................................. 110
 
1. Short title and commencement ......................................................... 110 2. Definitions ...................................................................................... 110 3. Appointment of officers .................................................................... 114 4. Registration .................................................................................... 114 4A. Invoice, bill or challan .................................................................... 116 4B. Issue of consignment note .............................................................. 118 5. Records .......................................................................................... 118 5a. Access to a registered premises ....................................................... 119 6. Payment of service tax ..................................................................... 119 6a. Export of services.- ........................................................................ 126 7. Returns .......................................................................................... 126 7A. Returns ........................................................................................ 127 7B. Revision of return .......................................................................... 127 7C. Amount to be paid for delay in return ............................................... 128 8. Form of appeals to commissioner of central excise (appeals) ................ 128 9. Form of appeals to appellate tribunal ................................................. 129 10. Procedure and facilities for large taxpayer......................................... 129 7. SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006 ....................... 131
 
1.Short title and commencement.
 ...................................................... 131
www.taxguru.in
 
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2.Definitions ....................................................................................... 131 2A. Determination of value of service portion in works contract................. 131 2B.Determination of value of service in relation to money changing ........... 133 2C. Determination of value of service portion in supply of food ................ 134 3.Manner of determination of value ....................................................... 135 4.Rejection of value ............................................................................. 136 5.Inclusion in or exclusion .................................................................... 136 6.Cases in which the commission, costs, etc., will be included or excluded . 139
8. POINT OF TAXATION RULES, 2011
 ....................................................... 141
 
1.Short title and commencement .......................................................... 141 2.Definitions ....................................................................................... 141 2A. Date of payment ........................................................................... 141 3.Determination of point of taxation ...................................................... 142 4.Determination of POT in case of change in effective rate of tax .............. 143 5. Payment of tax in case of new services .............................................. 144 7. Determination of PT in case of specified services or persons ................. 144 8.Determination of point of taxation in case of copyrights, etc .................. 145 8A. Determination of point of taxation in other cases ............................... 145 9.Transitional Provisions ...................................................................... 145 9. PLACE OF PROVISION OF SERVICES RULES, 2012 .................................. 147
 
1. Short title, extent and commencement .......................................... 147 2. Definitions .................................................................................. 147 3. Place of provision generally .......................................................... 149 4. Place of provision of performance based services ............................ 150 5. Place of provision of services relating to immovable property ............ 150 6. Place of provision of services relating to events ............................... 151 7. Place of provision of services provided at more than one location ...... 151 8. POP of services (provider and recipient located in taxable territory) ... 151 9. Place of provision of specified services ........................................... 151 10. Place of provision of goods transportation services .......................... 151 11. Place of provision of passenger transportation service ...................... 152 12. Place of provision of services provided on board a conveyance .......... 152 13. Powers to notify .......................................................................... 152 14. Order of application of rules.......................................................... 152
10. CENVAT CREDIT RULES, 2004
 ............................................................ 153
 
1.Short title, extent and commencement ................................................ 153
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