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faq-Service Tax

faq-Service Tax

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Published by: samleo19 on Feb 07, 2011
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11/14/2011

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1
PREFACE
“Knowledge will forever govern ignorance; and people who mean to be their owngovernors,must arm themselves with the power which knowledge gives.”
 – James Madison
It is my pleasure to present the
Fifth 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 taxadministration. It is our endeavor to place as much information about service taxprocedures as possible in the public domain to preclude a non-compliance owing to lackof information and guidance. Dissemination of information and public awareness hasbeen accorded high priority by the service tax administration. Information in the bookletis purely as a measure of public facilitation.The Directorate General has made conscious efforts to keep the language of theanswers simple and crisp. The questions are truly frequently asked, as experienced bythe Board, Directorate and the field formations. However, the booklet is not aimed todiscuss the legal issues and exceptions.The provisions of the relevant Finance Act, notifications and circulars orinstructions of the Board shall prevail over the answers provided in this booklet in caseof any contradiction. While every effort has been made to ensure that the informationcontained in this booklet is upto-date, the Central Board of Excise and Customs andDirectorate General of Service Tax, Mumbai do not hold themselves liable for anyconsequences, 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, Deputy Director, Shri.A.N.Kamble & Shri N.P.Singh, Supdt. in bringing out this edition. I would also like to express my appreciationand thanks to Shri Rakesh Misra, Additional Director General, who motivated hissubordinate officers to take up the task of revising the FAQ booklet in the right earnestand diligently scrutinised its draft.These FAQs and answers will also be available on the official website of theCentral Board of Excise and Customs: www.cbec.gov.in. However,
if you have anydoubts, please contact your nearest Help Centre or Central ExciseCommissionerate/ Service Tax Commissionerate – visit www.cbec.gov.in to findthe addresses and telephone numbers for further clarification.
 This Directorate General welcomes suggestions to make this booklet moreuseful.(R.S.SIDHU)Mumbai Director General20
th
September,
 
2010. Directorate General of Service Tax
 
2
DISCLAIMER
Information is being made available in this booklet purely as a measure of publicfacilitation. 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 thisbooklet in case of any contradiction. While every effort has been made to ensure that theinformation contained in this booklet is up-to-date, the Central Board of Excise andCustoms and Directorate General of Service Tax, Mumbai does not hold themselvesliable for any consequences, legal or otherwise, arising out of the use of any suchinformation.
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 Tax office.
 
3
CONTENTSSr. No. Topic Page No.
1 General ………………………………………………. 42 Registration…………………………………………… 73 Payment of Service Tax………………………........ 104 Filing of Returns…………………………………........ 155 Records……………………………………………….. 176 Refunds………………………………………………. 207 Manner of payment of service tax. 218 Exemptions………………………………………........ 229 Penal Provisions………………………………………. 2510 Adjudication & Determination of Tax…………… 2711 Appellate Remedies………………………………... 2812 CENVAT Credit Scheme……………………………. 2913 Export of Services & taxable service used inrelation to export of goods………………………... 3214 Service Tax on Receipt of Services fromOutside (Import of Services)………………………. 3415 Advance Ruling……………………………………… 3516 Where can the Department be contacted……………. 3717 Web enabled facility for the Assessee ……………… 3818 STRP Scheme, 2009………………………………… 3819
Appendix 1
List of Taxable Services with Account Codes…. 3920
Appendix 2
Abatements available under Service Tax Laws…. 4621
Appendix 3
– Provisions of Central Excise Act, 1944 applicable to Service Tax……….. 4922.
Appendix 4 -
Export of Services Rules, 2005 & Taxation ….. 51of Services (Provided from outside India and Received in India)Rules 2006 – List of Service Categories.23.
Appendix 5
- List of taxable services eligible for full CENVAT… 55credit even though separate records are not maintained fortaxable and exempted services.

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