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Service Tax Practice Manual / Ready Reckoner

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Abatement, Composite Rate of Tax, and Valuation Scheme for specified services(No. of topics: 22)

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

Declared Services (No. of topics: 10)

1. Renting of Immovable Property
2. Construction of Complex, Building, Civil Structure or Part thereof
3. Temporary transfer or permitting use or enjoyment of any intellectual property rights
4. Services related to Information Technology Software
5. Refraining from an act/ tolerating an act / situation
6. Transfer of goods by way of hiring, leasing, licensing or in any other manner
7. Activity in relation to delivery of goods on instalments
8. Works Contact Services
9. Service portion of supply of food
10. Right to use the radio-frequency spectrum and subsequent transfers thereof.

Negative List in Service Tax - w.e.f 1.6.2012(No. of topics: 16)

1. Services by Government or a local authority
2. Services by the Reserve Bank of India
3. Services by a foreign diplomatic mission located in India
4. Services relating to agriculture
5. Trading of goods
6. Any process amounting to manufacture or production of goods
7. Selling of space or time slots for advertisements
8. Service by way of access to a road or a bridge on payment of toll charges
9. Omitted - Admission to entertainment events or access to amusement facilities - From 1.7.2012 to 31.3.2015
10. Transmission or distribution of electricity
11. Omitted - Services by way of education - From 1.7.2012 to 14.5.2016
12. Services by way of renting of residential dwelling for use as residence
13. Financial Sector
14. Service of transportation of passengers
15. Services by way of transportation of goods
16. Funeral, burial, crematorium or mortuary services

Exempted Services (No. of topics: 76)

1. Services provided to the United Nations or a specified international organization
2. Health care services
3. Services provided by Cord blood banks
4. Services provided by operators of the Common Bio-medical Waste Treatment Facility
5. Veterinary clinic services
6. Charitable activities
7. Renting of precincts of a religious place or conduct of any religious ceremony
8. Services by a specified organisation in respect of a religious pilgrimage
9. Advocate or Arbitral Tribunals' Services
10. Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs
11. Training or coaching in recreational activities
12. Educational services
13. Services provided by specified education institutions by specified schemes
14. Specified educational programmes by Indian Institutes of Management
15. Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship
16. Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses
17. Services provided to a recognised sports body
18. Sponsorship of tournaments or championships
19. Construction Services - Services provided to the Government or local authority
20. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority
21. Specified Construction services
22. Construction Services - Original works - Others
23. Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract
24. Copyright
25. Services by a performing artist in folk or classical art forms
26. Services by way of collecting or providing news
27. Renting of a hotel, inn, guest house, club, campsite, by whatever name called
28. Serving of food or beverages by a restaurant, eating joint or a mess
29. Serving of food or beverages by a canteen maintained in a factory
30. Transportation of goods by rail or a vessel
31. Goods transport agency
32. Renting of Motor Vehicle for transportation of passengers and goods
33. Transport of passengers
34. Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public
35. Services provided in relation to pubic services
36. General insurance business
37. Life insurance business
38. Collection of contribution under Atal Pension Yojana (APY)
39. 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
40. Services provided by an incubatee
41. Service by an club/association/society to own members
42. Services by the intermediaries
43. Job Work
44. Services by an organiser in respect of a business exhibition outside India
45. Omitted w.e.f. 1.4.2015 - Public telephone services
46. Slaughtering of animals
47. Services provided by person located in a non- taxable territory
48. Public Libraries
49. Services by Employees' State Insurance Corporation
50. Services by way of Transfer of a going concern
51. Services by way of public conveniences
52. Municipal services
53. Services related to loading, unloading, packing, storage or warehousing of rice, cotton
54. Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve
55. Services provided by a tour operator to a foreign tourist
56. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent
57. Services provided in relation to Fruits and Vegetables
58. Services provided by way of admission to museum, zoo etc.
59. Services provided by way of exhibition of movie
60. Service by way of right to admission to specified events
61. Services provided by the government /local authority to the business entity
62. Services provided by EPFO to specified persons
63. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers
64. Securities and Exchange Board of India (SEBI)
65. National Centre for Cold Chain Development
66. Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
67. Services provided by Government or a local authority to another Government or local authority
68. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate
69. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-
70. Fines or liquidated damages is payable to the Government or the local authority under contract
71. Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law
72. Assignment of right to use natural resources to an individual farmer for the purposes of agriculture
73. Activity in relation to any function entrusted to a Panchayat
74. 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
75. Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16
76. Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).

Reverse Charge(No. of topics: 15)

1. Services provided by an Insurance agent to any person carrying Insurance Business
2. Services provided by a recovery agent to a banking company or a financial institution or a non-banking financial company
3. Omitted - Services provided by a mutual fund agent or distributor [From 1.4.2015 to 31.3.2016]
4. Services provided by agents of lottery distributor
5. Services provided by Goods Transport Agency (GTA)
6. Services provided by way of Sponsorship
7. Services provided by an Arbitral tribunal
8. Services provided by Advocates
9. Services provided by a director of a company or body corporate
10. Services provided by Government or Local authority
11. Services provided by Renting of Motor Vehicle
12. Services provided by way of supply of manpower or security services
13. Services provided by way of service portion in works contract
14. Services provided from non-taxable territory
15. Services provided by an Aggregator

Service Tax Practice Manual / Ready Reckoner(No. of topics: 38)

1. Due dates
2. Rate of Service Tax at a Glance
3. Chargeability of Service Tax
4. 8 Digit Accounting Codes
5. Classification of Taxable Services upto 30.6.2012
6. Classification - Principles of Interpretation of Specified Description of Services or Bundled Services
7. Registration
8. Valuation of Taxable Services
9. Composition Schemes in Service Tax
10. Value of Similar Services or Identical Services - Where value is not known or not ascertainable
11. Rejection of Value
12. Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent
13. Inclusions / Exclusions of certain service-specific items
14. Valuation in case of free services
15. Person responsible for determining the value of taxable service
16. Payment of Service Tax
17. Advance Payment of Service Tax versus Excess Payment of Service Tax
18. 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
19. Exemption - Cost of Goods or Material Sold by the provider of service
20. Small Service Providers - Value Based Exemption upto 10 lakhs
21. Person Liable to Pay Service Tax
22. Records and document
23. Returns
24. Assessment
25. Provisional Assessment
26. Demand and Recovery
27. Interest and Penalties
28. Refund
29. Search and Seizure
30. Rectification of Mistakes
31. Appeal to Commissioner of Central Excise (Appeals)
32. Appeals
33. Advance Rulings
34. Provisions of Central Excise applicable to Service Tax
35. Provisional Attachment of property
36. Excess Amount Collected to be deposited
37. Publication of information in respect of persons
38. Special Audit

MANDATORY e-PAYMENT OF SERVICE TAX - Effective from 1-10-2006(No. of topics: 9)

1. E-PAYMENT INTRODUCTION
2. PRESENTATION ON E-PAYMENT
3. E-PAYMENT PROCEDURE
4. BANKS HAVING E-PAYMENT FACILITY
5. NOTIFICATION ON SERVICE TAX
6. SERVICES AND THEIR ACCOUNTING CODES
7. CONTACT PERSONS IN BANKS FOR SEEKING CLARIFICATION ON MANDATORY
8. MAILING ADDRESS OF PAY & ACCOUNTS OFFICES & COMMISSIONERATES
9. E-PAYMENT (F.A.Q.)

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Notes

Notes - Are there any different guidelines for registration of a single premises? if yes, what are the guidelines for registration of a single premises?
Notes - Is it mandatory to surrender/ cancel the registration certificate after ceasing to provide taxable service? Is there any specific format for surrender of registration certificate?
Notes - What are the consequences if registration is not granted with in 7 days of the application? Is there any difference if application has been made for Centralised registration?
Notes - Whether Registration of service tax can be refused ? Whether Service tax authorities can issue registration certificate suo moto ? Also whether registration can be granted in categor...
Notes - Whether service tax registration certificate is transferable? What are the consequences if business transferred to other party?

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Service Tax Manual: Registration Process, Exemptions for Small Providers, and Penalties for Non-Compliance Explained

The Service Tax Practice Manual outlines the registration process and related provisions for service tax. It mandates that individuals liable for service tax must apply for registration using the ST-I form online, with specific documentation and procedures. Small service providers with turnovers below 10 lakhs can avail exemptions but must register once their turnover exceeds 9 lakhs. Registration can be centralized for multiple premises if centralized billing or accounting is used. Amendments to registration must be reported within 30 days, and registration certificates are non-transferable. Surrender of registration is required when services cease, and penalties apply for delayed or non-registration.

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Service Tax Practice Manual / Ready Reckoner

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Service Tax Practice Manual / Ready Reckoner

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Service Tax Manual: Registration Process, Exemptions for Small Providers, and Penalties for Non-Compliance Explained

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