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Service Tax Practice Manual
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Service Tax Practice Manual

Ch. No.


Ch. No. 1

Due dates

Ch. No. 2

Rate of Service Tax at a Glance

Ch. No. 3

Chargeability of Service Tax

Ch. No. 4

8 Digit Accounting Codes

Ch. No. 5

Principles of Interpretation of Specified Description of Services or Bundled Services

Ch. No. 6


Ch. No. 6-A

Classification of Taxable Services upto 30.6.2012

Ch. No. 7

Valuation of Taxable Services

Ch. No. 7-A

Composition Schemes in Service Tax

Ch. No. 7-B

Valuation of works contract services including composition scheme

Ch. No. 7-C

Valuation of Money Changing Services including composition scheme

Ch. No. 7-D

Composition Scheme in case of Air Travel Agent

Ch. No. 7-E

Composition Scheme in case of Life Insurance Business

Ch. No. 7-F

Composition Scheme in case of lottery business

Ch. No. 7-G

Valuation of restaurant services and outdoor catering services including composition scheme

Ch. No. 7-H

Value of Similar Services or Identical Services

Ch. No. 7-I

Rejection of Value

Ch. No. 7-J

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

Ch. No. 7-K

Inclusions / Exclusions of certain service-specific items

Ch. No. 7-L

Valuation in case of free services

Ch. No. 7-M

Person responsible for determining the value of taxable service

Ch. No. 8

Payment of Service Tax

Ch. No. 8-A

Advance Payment of Service Tax versus Excess Payment of Service Tax

Ch. No. 8-B

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

Ch. No. 9

Abatement Scheme - Notified abatements for determining the taxable value.

Ch. No. 10

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

Ch. No. 11

Small Service Providers - Value Based Exemption upto 10 lakhs

Ch. No. 12

Person Liable to Pay Service Tax

Ch. No. 13

Negative List of Services

Ch. No. 14

Declared Services

Ch. No. 14-A

Export of Services [upto 30-6-2012]

Ch. No. 14-B

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

Ch. No. 15

Records and document

Ch. No. 15-A

Import of Services [upto 30-6-2012]

Ch. No. 15-B

Valuation of Import of Services [upto 30.6.2012]

Ch. No. 16


Ch. No. 17


Ch. No. 18

Provisional Assessment

Ch. No. 19

Demand and Recovery

Ch. No. 20

Interest and Penalties

Ch. No. 21


Ch. No. 22

Search and Seizure

Ch. No. 23

Rectification of Mistakes

Ch. No. 24

Appeal to Commissioner of Central Excise (Appeals)

Ch. No. 25


Ch. No. 26

Advance Rulings

Ch. No. 27

Provisions of Central Excise applicable to Service Tax

Ch. No. 28

Provisional Attachment of property

Ch. No. 29

Excess Amount Collected to be deposited

Ch. No. 30

Publication of information in respect of persons

Ch. No. 31

Special Audit

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