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Service Tax Practice Manual / Ready Reckoner
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Service Tax Practice Manual / Ready Reckoner
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Chapters / List

  1. 1. Abatement, Composite Rate of Tax, and Valuation Scheme for specified services

  2. Abatement - Financial leasing including hire purchase
  3. Abatement - Transport of goods by rail
  4. Abatement - Transport of goods in containers by rail by any person other than Indian Railways
  5. Abatement - Transport of passengers by rail
  6. Abatement - Bundled service by way of supply of food etc together with renting of premises
  7. Abatement - Transport of passengers by air
  8. Abatement - Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes.
  9. Abatement - Services of goods transport agency
  10. Abatement - Services of goods transport agency in relation to transportation of used household goods.
  11. Abatement - Services by foreman of chit fund
  12. Abatement - Renting of motorcab
  13. Abatement - Transport of passengers by contract carriage, radio taxi, stage carriage
  14. Abatement - Transport of goods in a vessel
  15. Abatement - Services by a tour operator
  16. Abatement - Construction of a complex, building, civil structure or a part thereof, intended for a sale
  17. Composite Rate of Tax - Air Travel Agent
  18. Composite Rate of Tax - Life Insurance Business
  19. Composite Rate of Tax - Money changing services
  20. Composite Rate of Tax - Lottery
  21. Specified Value - Works contract services
  22. Specified Value - Money changing services
  23. Specified Value - Restaurant or as outdoor catering services

  24. 2. Declared Services

  25. Renting of Immovable Property
  26. Construction of Complex, Building, Civil Structure or Part thereof
  27. Temporary transfer or permitting use or enjoyment of any intellectual property rights
  28. Services related to Information Technology Software
  29. Refraining from an act/ tolerating an act / situation
  30. Transfer of goods by way of hiring, leasing, licensing or in any other manner
  31. Activity in relation to delivery of goods on instalments
  32. Works Contact Services
  33. Service portion of supply of food
  34. Right to use the radio-frequency spectrum and subsequent transfers thereof.

  35. 3. Negative List in Service Tax - w.e.f 1.6.2012

  36. Services by Government or a local authority
  37. Services by the Reserve Bank of India
  38. Services by a foreign diplomatic mission located in India
  39. Services relating to agriculture
  40. Trading of goods
  41. Any process amounting to manufacture or production of goods
  42. Selling of space or time slots for advertisements
  43. Service by way of access to a road or a bridge on payment of toll charges
  44. Omitted - Admission to entertainment events or access to amusement facilities - From 1.7.2012 to 31.3.2015
  45. Transmission or distribution of electricity
  46. Omitted - Services by way of education - From 1.7.2012 to 14.5.2016
  47. Services by way of renting of residential dwelling for use as residence
  48. Financial Sector
  49. Service of transportation of passengers
  50. Services by way of transportation of goods
  51. Funeral, burial, crematorium or mortuary services

  52. 4. Exempted Services

  53. Services provided to the United Nations or a specified international organization
  54. Health care services
  55. Services provided by Cord blood banks
  56. Services provided by operators of the Common Bio-medical Waste Treatment Facility
  57. Veterinary clinic services
  58. Charitable activities
  59. Renting of precincts of a religious place or conduct of any religious ceremony
  60. Services by a specified organisation in respect of a religious pilgrimage
  61. Advocate or Arbitral Tribunals' Services
  62. Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs
  63. Training or coaching in recreational activities
  64. Educational services
  65. Services provided by specified education institutions by specified schemes
  66. Specified educational programmes by Indian Institutes of Management
  67. Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship
  68. Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses
  69. Services provided to a recognised sports body
  70. Sponsorship of tournaments or championships
  71. Construction Services - Services provided to the Government or local authority
  72. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority
  73. Specified Construction services
  74. Construction Services - Original works - Others
  75. Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract
  76. Copyright
  77. Services by a performing artist in folk or classical art forms
  78. Services by way of collecting or providing news
  79. Renting of a hotel, inn, guest house, club, campsite, by whatever name called
  80. Serving of food or beverages by a restaurant, eating joint or a mess
  81. Serving of food or beverages by a canteen maintained in a factory
  82. Transportation of goods by rail or a vessel
  83. Goods transport agency
  84. Renting of Motor Vehicle for transportation of passengers and goods
  85. Transport of passengers
  86. Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public
  87. Services provided in relation to pubic services
  88. General insurance business
  89. Life insurance business
  90. Collection of contribution under Atal Pension Yojana (APY)
  91. The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India
  92. Services provided by an incubatee
  93. Service by an club/association/society to own members
  94. Services by the intermediaries
  95. Job Work
  96. Services by an organiser in respect of a business exhibition outside India
  97. Omitted w.e.f. 1.4.2015 - Public telephone services
  98. Slaughtering of animals
  99. Services provided by person located in a non- taxable territory
  100. Public Libraries
  101. Services by Employees' State Insurance Corporation
  102. Services by way of Transfer of a going concern
  103. Services by way of public conveniences
  104. Municipal services
  105. Services related to loading, unloading, packing, storage or warehousing of rice, cotton
  106. Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve
  107. Services provided by a tour operator to a foreign tourist
  108. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent
  109. Services provided in relation to Fruits and Vegetables
  110. Services provided by way of admission to museum, zoo etc.
  111. Services provided by way of exhibition of movie
  112. Service by way of right to admission to specified events
  113. Services provided by the government /local authority to the business entity
  114. Services provided by EPFO to specified persons
  115. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers
  116. Securities and Exchange Board of India (SEBI)
  117. National Centre for Cold Chain Development
  118. Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
  119. Services provided by Government or a local authority to another Government or local authority
  120. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate
  121. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-
  122. Fines or liquidated damages is payable to the Government or the local authority under contract
  123. Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law
  124. Assignment of right to use natural resources to an individual farmer for the purposes of agriculture
  125. Activity in relation to any function entrusted to a Panchayat
  126. Assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016
  127. Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16
  128. Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).

  129. 5. Reverse Charge

  130. Services provided by an Insurance agent to any person carrying Insurance Business
  131. Services provided by a recovery agent to a banking company or a financial institution or a non-banking financial company
  132. Omitted - Services provided by a mutual fund agent or distributor [From 1.4.2015 to 31.3.2016]
  133. Services provided by agents of lottery distributor
  134. Services provided by Goods Transport Agency (GTA)
  135. Services provided by way of Sponsorship
  136. Services provided by an Arbitral tribunal
  137. Services provided by Advocates
  138. Services provided by a director of a company or body corporate
  139. Services provided by Government or Local authority
  140. Services provided by Renting of Motor Vehicle
  141. Services provided by way of supply of manpower or security services
  142. Services provided by way of service portion in works contract
  143. Services provided from non-taxable territory
  144. Services provided by an Aggregator

  145. 6. Service Tax Practice Manual / Ready Reckoner

  146. Due dates
  147. Rate of Service Tax at a Glance
  148. Chargeability of Service Tax
  149. 8 Digit Accounting Codes
  150. Classification of Taxable Services upto 30.6.2012
  151. Classification - Principles of Interpretation of Specified Description of Services or Bundled Services
  152. Registration
  153. Valuation of Taxable Services
  154. Composition Schemes in Service Tax
  155. Value of Similar Services or Identical Services - Where value is not known or not ascertainable
  156. Rejection of Value
  157. Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent
  158. Inclusions / Exclusions of certain service-specific items
  159. Valuation in case of free services
  160. Person responsible for determining the value of taxable service
  161. Payment of Service Tax
  162. Advance Payment of Service Tax versus Excess Payment of Service Tax
  163. 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
  164. Exemption - Cost of Goods or Material Sold by the provider of service
  165. Small Service Providers - Value Based Exemption upto 10 lakhs
  166. Person Liable to Pay Service Tax
  167. Records and document
  168. Returns
  169. Assessment
  170. Provisional Assessment
  171. Demand and Recovery
  172. Interest and Penalties
  173. Refund
  174. Search and Seizure
  175. Rectification of Mistakes
  176. Appeal to Commissioner of Central Excise (Appeals)
  177. Appeals
  178. Advance Rulings
  179. Provisions of Central Excise applicable to Service Tax
  180. Provisional Attachment of property
  181. Excess Amount Collected to be deposited
  182. Publication of information in respect of persons
  183. Special Audit

  184. 7. MANDATORY e-PAYMENT OF SERVICE TAX - Effective from 1-10-2006

  185. E-PAYMENT INTRODUCTION
  186. PRESENTATION ON E-PAYMENT
  187. E-PAYMENT PROCEDURE
  188. BANKS HAVING E-PAYMENT FACILITY
  189. NOTIFICATION ON SERVICE TAX
  190. SERVICES AND THEIR ACCOUNTING CODES
  191. CONTACT PERSONS IN BANKS FOR SEEKING CLARIFICATION ON MANDATORY
  192. MAILING ADDRESS OF PAY & ACCOUNTS OFFICES & COMMISSIONERATES
  193. E-PAYMENT (F.A.Q.)
 
 
 

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