| |
Service Tax Practice Manual |
Ch. No.
|
Topic
|
|
Meaning of some Key Words / Terms used in the Service Tax and provisions relating thereto |
| |
|
Due dates |
| |
|
Rate of Service Tax at a Glance |
| |
|
Chargeability of Service Tax |
| |
|
8 Digit Accounting Codes |
| |
|
Classification of Taxable Services |
| |
|
Registration |
| |
|
Valuation of Taxable Services |
| |
|
Value of Similar Services or Identical Services |
| |
|
Rejection of Value |
| |
|
Inclusions / Exclusions of certain expenditures or costs Reimbursement of expenses / pure agent |
| |
|
Inclusions / Exclusions of certain service-specific items |
| |
|
Valuation of Import of Services |
| |
|
Valuation in case of free services |
| |
|
Payment of Service Tax |
| |
|
Advance Payment of Service Tax versus Excess Payment of Service Tax |
| |
|
Re-credit of service tax where ST has been paid on receipt of advance or on accrual basis and where such amount is refunded or services are not provided |
| |
|
Composition Schemes in Service Tax |
| |
|
Valuation of works contract services including composition scheme |
| |
|
Valuation of Money Changing Services including composition scheme |
| |
|
Composition Scheme in case of Air Travel Agent |
| |
|
Composition Scheme in case of Life Insurance Business |
| |
|
Composition Scheme in case of lottery business |
| |
|
Exemption - Cost of Goods or Material Sold by the provider of service |
| |
|
Small Service Providers - Value Based Exemption upto 10 lakhs |
| |
|
Export of Services |
| |
|
Import of Services |
| |
|
Person Liable to Pay Service Tax |
| |
|
Records and document |
| |
|
Returns |
| |
|
Assessment |
| |
|
Provisional Assessment |
| |
|
Demand and Recovery |
| |
|
Interest and Penalty |
| |
|
Refund |
| |
|
Search and Seizure |
| |
|
Rectification of Mistakes |
| |
|
Revision By Commissioner |
| |
|
Appeals |
| |
|
Advance Rulings |
| |
|
Provisions of Central Excise applicable to Service Tax |
| |
|
Provisional Attachment of property |
| |
|
Excess Amount Collected to be deposited |
| |
|
Publication of information in respect of persons |
| |
| |
|
|