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Service Tax Rules.docx1

Service Tax Rules.docx1

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Published by: kartheekan on Nov 23, 2009
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10/21/2011

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PREFACE
“Knowledge will forever govern ignorance; and people who mean to be their own governors,must arm themselves with the power which knowledge gives.”
– James Madison
It is my pleasure to present the
Fourth Edition
of the Frequently Asked Questions’booklet, being published at the behest of the Central Board of Excise and Customs.The tenet of voluntary tax compliance is the corner stone of service tax administration.It is our endeavour to place as much information about service tax procedures as possible in thepublic domain to preclude a non-compliance owing to lack of information and guidance.Dissemination of information and public awareness has been accorded high priority by theservice tax administration. Information in the booklet is purely as a measure of publicfacilitation.The Directorate has made a conscious effort to keep the language of the answers simpleand crisp. The questions are truly frequently asked, as experienced by the Board, Directorateand the field formations. However, the booklet is not aimed to discuss the legal issues andexceptions.The provisions of the relevant Finance Act, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any contradiction.While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax,Mumbai do not hold themselves liable for any consequences, legal or otherwise, arising out of the use of any such information.I sincerely acknowledge the remarkable efforts made by Shri Pranesh Pathak,Additional Director, Shri Rakesh Ladwal, Assisstant Director Shri D.P. Kulkarni Supdt.of thisDirectorate in bringing out this edition of the booklet. I would also like to express myappreciation and thanks to the Shri Pawan Kumar Sinha Additional Commissioner CCOCustoms Ahmedabad and Shri Shirish S. Gogate Inspector, LTU Mumbai who had put in hardwork while working in DGST, for publishing the earlier version of this booklet. Last but not theleast, I acknowledge the contribution of the Central Board of Excise & Customs for providingtheir valuable inputs and guidance.
If you have any doubts, please contact your nearest Help Centre or Central ExciseCommissionerate/ Service Tax Commissionerate – visit www.cbec.gov.in andwww.exciseandserviceta.nic.in to find the addresses and telephone numbers for furtherclarification.
I hope that this booklet will be useful in providing basic knowledge about service taxlaws and procedures. These FAQs and answers will also be available on the official website of the Central Board of Excise and Customs: www.cbec.gov.in.This Directorate will welcome your suggestions to make this booklet more useful.G.V.NAIKMumbai Director General30
th
December 2008. Directorate General of Service Tax
 
 2
DISCLAIMER
Information is being made available in this booklet purely as a measure of public facilitation.The provisions of 
the Finance Act 1994, rules made thereunder, notifications and circulars or instructions of the Board shall prevail over the
answers provided in this booklet in case of anycontradiction. While every effort has been made to ensure that the information contained in thisbooklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax, Mumbai does not hold themselves liable for any consequences, legal or otherwise,arising out of the use of any such information.
For complete Information please refer to the Finance Act,1994, rules made thereunder and notifications and circulars. For further information you may contact jurisdictional Service Taxoffice.
 
 3
CONTENTSSl. No. Topic Page No.
1
 
General ………………………………………………. 4
2
 
Registration…………………………………………… 7
3
 
Payment of Service Tax………………………........ 9
4
 
Filing of Returns…………………………………........ 15
5
 
Records……………………………………………….. 16
6
 
Refunds………………………………………………. 18
7
 
Manner of payment of service tax. 20
8
 
Exemptions………………………………………........ 21
9
 
Penal Provisions………………………………………. 23
10
 
Adjudication & Determination of Tax…………… 25
11
 
Appellate Remedies………………………………... 26
12
 
CENVAT Credit Scheme……………………………. 27
13
 
Export of Services & taxable service used inrelation to export of goods………………………... 30
14
 
Service Tax on Receipt of Services fromOutside (Import of Services)………………………. 32
15
 
Advance Ruling……………………………………33
16
 
Where can the Department can be contacted----------- 34
17
 
Appendix 1
List of Taxable Services with Account Codes---- 36
18
 
Appendix 2
abatements available under Service Tax Laws--- 41
19
 
Appendix 3
– List of provisions- Provisions of Central Excise Act, 1944 , applicable to Service Tax.---------- 4520.
 
Appendix 4 -
Export of Services Rules, 2005 & Taxation ------- 46of Services (Provided from outside India and Received in India)Rules 2006 – List of Service Categories.21.
 
Appendix 5
- List of taxable services eligible for full CENVAT--- 49credit even though separate records are not maintained fortaxable and exempted services.

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