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Service Tax Practice Manual
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Service Tax Practice Manual

Ch. No.

Topic

1

Due dates

2

Rate of Service Tax at a Glance

3

Chargeability of Service Tax

4

8 Digit Accounting Codes

5

Principles of Interpretation of Specified Description of Services or Bundled Services

6

Registration

7

Classification of Taxable Services upto 30.6.2012

8

Valuation of Taxable Services

9

Composition Schemes in Service Tax

10

Valuation of works contract services including composition scheme

11

Valuation of Money Changing Services including composition scheme

12

Composition Scheme in case of Air Travel Agent

13

Composition Scheme in case of Life Insurance Business

14

Composition Scheme in case of lottery business

15

Valuation of restaurant services and outdoor catering services including composition scheme

16

Value of Similar Services or Identical Services

17

Rejection of Value

18

Inclusions / Exclusions of certain expenditures or costs Reimbursement of expenses / pure agent

19

Inclusions / Exclusions of certain service-specific items

20

Valuation in case of free services

21

Person responsible for determining the value of taxable service

22

Payment of Service Tax

23

Advance Payment of Service Tax versus Excess Payment of Service Tax

24

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

25

Abatement Scheme - Notified abatements for determining the taxable value.

26

Exemption - Cost of Goods or Material Sold by the provider of service

27

Small Service Providers - Value Based Exemption upto 10 lakhs

28

Person Liable to Pay Service Tax

29

Negative List of Services

30

Declared Services

31

Export of Services [upto 30-6-2012]

32

OLD - Taxability of Secondary Services which are used in the primary service to be exported

33

Records and document

34

Import of Services [upto 30-6-2012]

35

Valuation of Import of Services [upto 30.6.2012]

36

Returns

37

Assessment

38

Provisional Assessment

39

Demand and Recovery

40

Interest and Penalties

41

Refund

42

Search and Seizure

43

Rectification of Mistakes

44

Appeal to Commissioner of Central Excise (Appeals)

45

Appeals

46

Advance Rulings

47

Provisions of Central Excise applicable to Service Tax

48

Provisional Attachment of property

49

Excess Amount Collected to be deposited

50

Publication of information in respect of persons

51

Special Audit

 
 
 
 

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