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Service Tax Practice Manual |
Ch. No.
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Topic
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Meaning of some Key Words / Terms used in the Service Tax and provisions relating thereto |
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Due dates |
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Rate of Service Tax at a Glance |
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Chargeability of Service Tax |
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8 Digit Accounting Codes |
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Classification of Taxable Services |
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Registration |
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Valuation of Taxable Services |
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Value of Similar Services or Identical Services |
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Rejection of Value |
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Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent |
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Inclusions / Exclusions of certain service-specific items |
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Valuation of Import of Services |
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Valuation in case of free services |
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Payment of Service Tax |
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Advance Payment of Service Tax versus Excess Payment of Service Tax |
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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 |
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Composition Schemes in Service Tax |
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Valuation of works contract services including composition scheme |
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Valuation of Money Changing Services including composition scheme |
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Composition Scheme in case of Air Travel Agent |
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Composition Scheme in case of Life Insurance Business |
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Composition Scheme in case of lottery business |
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Exemption - Cost of Goods or Material Sold by the provider of service |
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Small Service Providers - Value Based Exemption upto 10 lakhs |
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Export of Services |
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Import of Services |
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Person Liable to Pay Service Tax |
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Records and document |
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Returns |
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Assessment |
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Provisional Assessment |
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Demand and Recovery |
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Interest and Penalty |
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Refund |
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Search and Seizure |
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Rectification of Mistakes |
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Revision By Commissioner |
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Appeals |
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Advance Rulings |
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Provisions of Central Excise applicable to Service Tax |
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Provisional Attachment of property |
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Excess Amount Collected to be deposited |
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Publication of information in respect of persons |
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