SERVICE TAX AT A GLANCE

v INTRODUCTION

v ANNEXURE I EXTENSION OF SERVICE TAX TO CONTINENTAL SHELF AND EXCLUSIVE ECONOMIC ZONE OF INDIA

v TABLE 1 'SERVICE TAX' PROVISIONS AT A GLANCE

v TABLE 2 'SERVICE TAX' - PENAL PROVISIONS AT A GLANCE

v TABLE 3 'SERVICE TAX' - OBLIGATIONS AND TIME LIMITS AT A GLANCE

TAXABLE SERVICES

v STOCK BROKER'S SERVICES

v GENERAL INSURANCE BUSINESS SERVICES

v TELEPHONE SERVICES

v PAGER SERVICE

v ADVERTISING SERVICES

v COURIER SERVICES

v CONSULTING ENGINEER'S SERVICES

v CUSTOM HOUSE AGENT'S SERVICES

v STEAMER AGENT'S SERVICES

v CLEARING AND FORWARDING AGENT'S SERVICES

v MANPOWER RECRUITMENT AGENCY'S SERVICES

v AIR TRAVEL AGENT'S SERVICES

v GOODS TRANSPORT OPERATOR'S SERVICES/ AGENCY'S SERVICES (RE-INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004

v OUTDOOR CATERER'S SERVICES (RE-INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004)

v PANDAL OR SHAMIANA SERVICES (RE-INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004)

v MANDAP KEEPER'S SERVICES

v TOUR OPERATOR'S SERVICES

v RENT-A-CAB SCHEME OPERATOR'S SERVICES

v ARCHITECT'S SERVICES

v INTERIOR DECORATOR'S SERVICES

v MANAGEMENT CONSULTANT'S SERVICES

v PRACTICING CHARTERED ACCOUNTANT'S SERVICES

v PRACTICING COST ACCOUNTANT'S SERVICES

v PRACTICING COMPANY SECRETARY'S SERVICES

v REAL ESTATE AGENT'S SERVICES

v SECURITY AGENCY'S SERVICES

v CREDIT RATING AGENCY'S SERVICES

v MARKET RESEARCH AGENCY'S SERVICES

v UNDERWRITER'S SERVICES

v MECHANIZED SLAUGHTER HOUSE'S SERVICES (SINCE EXEMPTED)

v SCIENTIFIC AND TECHNICAL CONSULTANCY SERVICES

v PHOTOGRAPHY SERVICES

v CONVENTION SERVICES

v LEASED CIRCUIT SERVICES

v TELEGRAPH SERVICES

v TELEX SERVICES

v FACSIMILE (FAX) SERVICES

v ON-LINE INFORMATION AND DATABASE ACCESS AND/OR RETRIEVAL SERVICES

v VIDEO-TAPE PRODUCTION SERVICES

v SOUND RECORDING SERVICE

v BROADCASTING SERVICES

v INSURANCE AUXILIARY SERVICES [CONCERNING GENERAL AND LIFE INSURANCE BUSINESS]

v BANKING AND OTHER FINANCIAL SERVICES

v PORT SERVICES

v AUTHORIZED SERVICE STATION SERVICES

v BEAUTY PARLOUR'S SERVICES

v CARGO HANDLING SERVICES

v CABLE OPERATOR'S SERVICES

v DRY CLEANING SERVICES

v EVENT MANAGEMENT SERVICES

v FASHION DESIGNER'S SERVICES

v HEALTH CLUB AND FITNESS CENTRE'S SERVICES

v LIFE INSURANCE BUSINESS SERVICES (REVIVED BY FINANCE (NO. 2) ACT, 2004)

v RAIL TRAVEL AGENT'S SERVICES

v STORAGE AND WAREHOUSING SERVICES

v BUSINESS AUXILIARY SERVICES

v COMMERCIAL TRAINING OR COACHING SERVICES

v FRANCHISE SERVICES

v INTERNET CAFE'S SERVICES

v MAINTENANCE OR REPAIR SERVICES

v TECHNICAL INSPECTION AND CERTIFICATION SERVICES

v AIRPORT SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v TRANSPORT OF GOODS BY AIR SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v BUSINESS EXHIBITION SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v CONSTRUCTION SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004

v INTELLECTUAL PROPERTY SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v OPINION POLL SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v TV OR RADIO PROGRAMME SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v SURVEY AND EXPLORATION OF MINERALS SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v TRAVEL AGENT'S SERVICES [AS INTRODUCED BY THE FINANCE (NO. 2) ACT, 2004]

v FORWARD CONTRACT SERVICES [AS INTRODUCED BY' THE FINANCE (NO. 2) ACT, 2004]

PRACTICE AND PROCEDURE

v REGISTRATION

v RECORDS TO BE MAINTAINED AND INVOICE

v PAYMENT OF SERVICE TAX

v EXEMPTION FROM WHOLE OF SERVICE TAX - SOME CASES

v PAYMENT OF SERVICE TAX BY CHEQUE IN AUTHORIZED BANK

v SERVICE TAX RETURN

v CLASSIFICATION OF SERVICES

v SELF-ADJUSTMENT OF EXCESS SERVICE TAX PAID

v SPECIAL PROVISIONS FOR A NON-RESIDENT OR A PERSON FROM OUTSIDE INDIA

v INTEREST AND PENALTY

v NOTICES AND VISITS BY DEPARTMENTAL OFFICERS

v ASSESSMENT PROCEDURE

v PROVISIONAL ASSESSMENT

v RECTIFICATION OF MISTAKE OR AMENDMENT IN THE ORDER

v REVISION AND APPEALS

v PROVISIONS OF CENTRAL EXCISE ACT, 1944 APPLICABLE IN RESPECT OF 'SERVICE TAX'

v REFUND OF TAX

v DEPARTMENTAL INSTRUCTIONS

v GUIDANCE/ INSTRUCTIONS REGARDING FORM'TR-6'

v AUDIT OF SERVICE TAX ASSESSEES/ RECORDS

v ADVANCE RULINGS

v CREDIT OF SERVICE TAX PAID

STATUTORY PROVISIONS

v STATUTORY PROVISIONS RELATING TO SERVICE TAX

v SERVICE TAX RULES, 1994

v CENVAT CREDIT RULES, 2004

v SERVICE TAX CREDIT RULES, 2002

v SERVICE TAX (ADVANCE RULINGS) RULES, 2003

OPINION

v POONAM JOSHI Tax Consultant(Notification No. 14/2004‑Service Tax, Dated : September 10, 2004)

v QUERY