DIVISION
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v Growing
importance and Revenue Potential of Service Tax
v Legislative
provisions and administration of Service Tax
v Service
Tax Commissionerate set up
v Constitutional
Amendment to share the Service Tax proceed by the States
v Applicability
of Service Tax
v Legislative
History and Widening of Service Tax
v Significant Changes in provisions of Service Tax
v Legal base and Constitutional Validity
v Main Features of Service Tax
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
v Stock-broker services liable to be charged to tax
v Value of taxable services for charging tax
v Annexure I Certain issues
regarding levy of Service Tax on Brokers
v Annexure III Registration of
Stock Brokers of National Stock Exchange
v
Annexure IV Registration
of Members/Dealers of Over the Counter Exchange of India (OTCEI)
v
General insurance business services
v
General insurance business services liable to be
charged to tax
v
The value of taxable services for charging tax
v
Exempted General insurance business services
v Annexure I Imposition of
service tax on insurance
v Annexure II Press Note
explaining the Salient Features of Service Tax Rules, 1994
v Annexure III Exemption to
specified general insurance schemes from
service tax
v Annexure V Exemption to Jan
Arogya Bima Policy (General Insurance)
v
Annexure VIII Exemption
to cattle insurance services provided under the Central Sector Scheme
v
Annexure IX Tax
on Insurance/ Registration of State Insurance Department of an assessee
Regarding
v
Telephone services liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Trade Notice No.
31/96, dated 9-4-1996, Pune Commissionerate
v Annexure II Cellular telephone
service - Clarification
v Annexure III Service Tax on
Cellular Telephone services
v Annexure IV International
Roaming Facility - Collection of Service Tax
v Annexure V Service Tax not
leviable on surcharge collected on delayed payment of telephone bill
v Annexure VI Exemption to
specified telephone services from service tax
v
Annexure VIII Collection
of Service Tax on Telephones Clarifications
v
Annexure X Services
provided by BSNL to basic/cellular telephone service providers - Regarding
v Annexure XI Collection of
Service Tax on Telephone - Regarding
v Annexure XII Collection of
Service Tax on Telephone - Regarding
v
Annexure XIII Service
tax on Telephone Billing - Payment by Bharat Sanchar Nigarn Limiteo
v
Telephone services liable to be charged to tax
v
The value of taxable services for charging tax
v Annexure I Trade Notice No. 31/96, dated 9-4-1996, Pune Commissionerate
v
Advertising services charged
to tax
v
The value of taxable services
for charging tax
v
Exempted advertisement
services
v
Annexure II Imposition of service tax on advertising
v
Annexure IV Service Tax on Advertising Agency
v
Courier services liable to be
charged to tax
v
The value of taxable services
for charging tax
v
Decision taken at Central
Advisory Council Meeting
v
Annexure I Imposition of service tax on courier
services - regarding
v
Annexure II Service Tax on courier service - Angadia
service
v
Annexure III Registration/Collection of service tax
from Courier Agencies - Revised Procedure
v
Consulting engineer's services
liable to be charged to tax
v
The value of taxable services
for charging tax
v
Exempted consulting engineer's
services
v
Annexure I Service tax on consulting engineers
v Annexure III 'Architects' not
under ambit of services provided by Consulting Engineers
v Annexure IV Consulting Engineer
- Exemption in Relation to Computer Software Consultancy
v Annexure V Services by
qualified Engineers as Insurance Surveyors and Loss assessors
v Annexure VI Service Tax on
Consulting Engineers - Regarding
v Annexure VII Notification No.
18/2002-ST [F. No. 177/4/2002 CX41, dated 16-12-2002
v Annexure VIII Application of
Service Tax on activities of Erection and Commissioning
v Custom house agent's service
v Custom house agent's services liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Imposition of
service tax on services rendered by Custom House Agents -Regarding
v Steamer agent services liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Clarification on
imposition of service tax on services rendered by steamer agents
v Clearing and forwarding agent's service
v Clearing and forwarding agent services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Service Tax - Clearing
and Forwarding Agents Certain clarification
v
Annexure III Service
Tax - Clearing and Forwarding Agents Clarification regarding
v
Annexure IV Service
tax on clearing and forwarding agents
v
Annexure VI Clearing
and Forwarding Agents
v
Annexure VII Clearing
and Forwarding Agents
v
Annexure VIII Recovery
of Refunds Granted
v
Annexure XI Coal
merchants liable to tax as clearing and forwarding (C&F) agents
v
Manpower recruitment agency's service
v
Manpower recruitment agent's services are liable to be
charged to tax
v
The value of taxable services for charging tax
v
Annexure I Service
tax on manpower recruitment agents
v Air travel's agent's service
v Air travel agent services liable to be charged to tax
v The value of taxable services for charging tax
v Exempted air travel agent services
v Annexure I Service tax on air
travel agents
v Annexure II Service Tax on Air
Travel Agents - Clarification
v Gods transport agency's service
v Goods transport operator's services is liable to tax
v The valuation of taxable services for charging tax
v Goods transport operator's service
v Goods transport operator's services was liable to tax
v The valuation of taxable services for charging tax
v Goods transport operator's services exempted
v Annexure I Service tax on
goods transport operator's services
v
Annexure II Exemption
of certain categories of persons from service tax on goods transport operators
v Annexure III Imposition of
service tax on services rendered by Goods Transport Operators
v Annexure IV Service Tax on
services rendered by Goods Transport Operators
v Annexure V Exemption from
service tax on goods transport operators
v Annexure VI jalandhar Chamber of
Industries, Chandigarh-II Commissionerate
v Annexure VII Public Grievances Committee Delhi-I Commissionerate
v
Service Tax on Goods Transport
Agencies
v
No Service Tax for
Transportation of Fruits, Vegetables, Eggs or Milk
v
Service Tax on Goods Transport
Agencies ‑ Specified Taxable Services Exempted
v
The Service Tax (Fifth
Amendment) Rules
v Clarification on Issues Pertaining to Levy of Service Tax
on Goods Transport Agency
Outdoor Caterer's Services (Re-introduced by the
Finance (No. 2) Act, 2004)
v
Outdoor caterer's service is liable to tax
v
The valuation of taxable services for charging tax
v Annexure I Service tax on
outdoor caterers
v Annexure II Exemption of 50% of
gross amount where outdoor caterer charges for supply of food
v Annexure V Exemption from
service tax on catering services provided on a railway train
v Annexure VI Exemption from
service tax on goods transport operators
v
Annexure VII Exemption
of 50% of gross amount where outdoor Caterer supplies and charges for food
Pandal or Shamiana Services (Re-introduced by the
Finance (No. 2) Act, 2004)
v
Pandal or shamiana contractor service
v
Pandal or Shamiana Contractor's service is liable to
tax
v
The valuation of taxable services for charging tax
v Annexure III Exemption of
service tax on pandal or shamiana contractors in rural areas
v Annexure IV Exemption from
service tax on pandal or shamiana contractors
v
Mandap keeper's services liable to be charged to tax
v
The value of taxable services for charging tax
v
Exempted mandap keeper's services
v
Annexure I Service
tax on mandap keepers
v Annexure II Services rendered
by mandap keepers - Applicability
- Clarification
v
Annexure IV Exemption
of service tax on mandap keeper also providing catering services
v Annexure VI Applicability of
service tax to hotels and restaurants
v Tour operator's services liable to be charged to tax
v The value of taxable services for charging tax
v Exempted tour operator services
v Annexure I Exemption to tour
operators from the whole of service tax
v Annexure II Service Tax
Exemption to Tour Operators
v Annexure III Service tax on
tour operators
v Annexure IV Clarification
regarding levy of Service Tax on Tour Operating Service
v Annexure V Exemption of 60% of
gross amount on package tours
v Annexure VI Exemption of 90% of
gross amount on accommodation bookings
v Annexure VIII Exemption of 60% of
gross amount from services provided by tour operator
v Rent-a-cab scheme operator's service
v Rent-a-cab scheme operator's services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Exemption to
rent-a-cab operators from the whole of service tax
v Annexure II Rent-a-cab scheme
operator
v Annexure III Clarifications
regarding levy of Service Tax on 'Rent-a-Cab' Operator
v Architect's services liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I 'Architects' not
under ambit of services provided by Consulting Engineers
v
Interior decorator's service
v
Interior decorator's services liable to be charged to
tax
v
The value of taxable services for charging tax
v
Management consultant's service
v
Management consultant's services liable to be charged
to tax
v
The value of taxable services for charging tax
v Annexure I Clarification
regarding service tax on law practitioners
v
Practicing chartered accountant's service
v
Practicing chartered accountant's services liable to
be charged to tax
v
The value of taxable services for charging tax
v
Exempted practicing chartered accountant's services
v Practicing cost accountant's service
v Practicing cost accountant's services liable to be charged to tax
v The value of taxable services for charging tax
v Exempted practicing cost accountant's services
v Practicing company secretary's service
v Practicing company secretary's
services liable to be charged to tax
v The value of taxable services for charging tax
v Exempted practicing company secretary's services
v Real estate agent's services liable to be charged to tax
v The value of taxable services for charging tax
v Security agency's services liable to be charged to tax
v The value of taxable services for charging tax
v Exempted security agency's services
v Credit rating agency's service
v Credit rating agency's services liable to be charged to tax
v The value of taxable services for charging tax
v Market research agency's services
v Market research agency's services liable to be charged to tax
v The value of taxable services for charging tax
v Annexure II Imposition of
service tax on advertising services regarding
v Underwriter's services are liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Underwriting
Services
Mechanized Slaughter House's Services (Since
exempted)
v Mechanised Slaughter House service
v mechanized slaughter house's services was liable to tax
v the value of taxable services for charging tax or tax amount
v Annexure II Exemption from
service tax to slaughter house in excess of Rs. 100 per bovine animal
v Annexure III Exemption to
slaughter house from the whole of service tax
v Scientific and technical consultancy services'
v scientific or technical consultancy services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v photography services liable to be charged to tax
v the value of taxable services for charging tax
v Exempted photography services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Whether Collection
Centre is taxable in the category of photography service
v Annexure III Exemption of
taxable service provided by an individual photographer
v convention services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Exemption of 40%
gross amount received by convention centres for catering services
v leased circuit services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v telegraph services liable to be charged to tax
v the value of taxable services for charging tax
v telex services liable to be charged to tax
v the value of taxable services for charging tax
v facsimile services liable to be charged to tax
v the value of taxable services for charging tax
v on-line information and database access and/or retrieval service
v on-line information and database access or retrieval services charged to
tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v 'video-tape production services'
v video-tape production services liable to be charged to tax
v is the value of taxable services for charging tax
v Exempted video-tape production services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Exemption of
taxable service provided by an individual professional videographer
v Annexure III Service tax on the
production of TV Serials
v sound recording services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v broadcasting services liable to be charged to tax
v the value of taxable services for charging tax
v Exempted broadcasting services by cable television operator
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Commission paid by
broadcasting agency to advertising agency - Clarification regarding
Insurance Auxiliary Services [Concerning General and
Life Insurance Business]
v insurance auxiliary services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure Il Clarification on
the scope of the term for levy of service tax
v banking and other financial services
v banking and other financial services liable to be charged to tax
v the value of taxable services for
charging tax
v
Service tax on hire purchase, lease deals stayed -
Since vacated
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure III Levy of service
tax on depository service under Banking and other financial services
v Annexure IV Miscellaneous issues
relating to Foreign exchange broking
v
port services liable to be charged to tax
v
the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure IV Registration of ship
chandlers under service tax
v
Authorised Service Station Services
v
service or repair of motor cars or two wheeled motor
vehicles liable to be charged to tax
v
the value of taxable services for charging tax
v Annexure I Clarification on the scope of the term for
levy of service tax
v Annexure II Clarifications
regarding service tax on authorized service station
v Annexure III Imposition of
service tax on authorised service station by Finance Act, 2003
v beauty parlour services liable to be charged to tax
v the value of taxable services for charging tax
v Exempted beauty parlours services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Exemption to hair
dyeing services at beauty parlours
v cargo handling services liable to be charged to tax
v the value of taxable services for charging tax
v Exempted cargo handling services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure III Service Tax
(Removal of Difficulty) Order, 2002
v cable operator's services are liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v dry cleaner's services are liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v event management services are liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Clarification on
'the scope of the service of "Event Management" - Regarding
v 'fashion designing services'
v fashion designer's servies are liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v 'health and fitness service'
v health club and fitness centre's services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on the
scope of the term for levy of service tax
v 'life insurance business services'
v life insurance business services are
liable to be charged to tax
v the value of taxable services for charging tax
v Government clarification regarding provisional payment of service tax
v Annexure I Exemption of
service tax on life insurance business
v Annexure II Board's F. No.
B11/1/2002-TRU, dated 1-8-2002
v 'rail travel agent's services'
v rail travel agent services liable to
be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v 'storage and warehousing services'
v storage and warehousing services liable to be charged to tax
v the value of taxable services for charging tax
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Levy of service tax
on storage of empty containers regarding
v 'Business Auxiliary Services'
v business auxiliary services are liable to be charged to service tax
v the value of taxable services for charging tax
v Exempted business auxiliary services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Exemption from
service tax on services provided by a commission agent
v Annexure IV Scope of IT Service
under Business Auxiliary Service
v Annexure VI Exemption on
services provided by a commercial concern from certain services
v Annexure VII Issues pertaining to service tax - Regarding
v 'commercial training or coaching services'
v commercial training or coaching services are liable to be charged to
service tax
v the value of taxable services for charging tax
v Exempted commercial training or coaching services
v Annexure I Clarification on
the scope of the term for levy of
service tax
v
Erection 'Commissioning or Installation Services'
v
commissioning and installation services are liable to
be charged to service tax
v
the value of taxable services for charging tax
v
Exempted commissioning or installation services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure V Issues pertaining to
service tax - Regarding
v
franchise services are liable to be charged to
service tax
v
the value of taxable services for charging tax
v
Annexure I Clarification
on the scope of the term for levy of service tax
v
services of internet cafe are liable to be charged to service tax
v the value of taxable services for charging tax
v
Exempted internet cafe's services
v
'Maintenance or Repair' Services'
v
Maintenance or repair services are liable to be
charged to service tax
v
The value of taxable services for charging tax
v
Exempted maintenance or repair services
v Annexure I Clarification on
the scope of the term for levy of service tax
v Annexure II Exemption from
service tax certain maintenance contracts
v Annexure III. Clarification on
the taxability of maintenance of Computer Software - Regarding
v Annexure IV Miscellaneous issues
relating to maintenance or repair services
v
'Technical Testing and Analysis Services'
v
Technical testing and analysis services are liable to
be charged to service tax
v
The value of taxable services for charging tax
v
Exempted technical testing and analysis services
v
'Technical Inspection and Certification Services'
v
Technical inspection and certification services are
liable to be charged to service tax
v
The value of taxable
services for charging tax
v Exempted technical inspection and certification services
v Annexure I Clarification on
the scope of the term for levy of service tax
v
Airport services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
Transport of Goods by Air Services [as introduced by
the Finance (No. 2) Act, 2004]
v 'Transport of goods by air services'
v Transport of goods by air services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
v 'Business exhibition services'
v Business exhibition services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
v Cnstruction services are liable to be charged to tax
v Te value of taxable services for charging tax
v Annexure I Exemption of 67%
gross amount to commercial confern from construction service
v Annexure II Issues pertaining
to service tax - Regarding
v 'Itellectual property services'
v Intellectual property services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Exemption from
service tax of cess paid towards the import of technology
v Annexure II Issues pertaining to
service tax - Regarding
v Opinion poll services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
TV or Radio Programme Services [as introduced by the
Finance (No. 2) Act, 2004]
v 'TV or radio programme services'
v TV or radio programme services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
Survey and Exploration of Minerals Services [as introduced
by the Finance (No. 2) Act, 2004]
v 'Survey and exploration of mineral services'
v Business exhibition services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
v Travel agent services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
v Forward contract services are liable to be charged to tax
v The value of taxable services for charging tax
v Annexure I Issues pertaining
to service tax - Regarding
DIVISION III
v To apply
v New assessee delay in seeking registration
v Sub-contractor is required to take registration
v Registration in case of non-resident
v Single registration for more services
v Services are provided from more than one premises/ offices
v Form and contents in application for registration
v Declaration made in ST-1 Form can be questioned by the Department
v Documents accompanying Registration Form
v Issue of registration certificate
v Surrender of registration certificate
v Amendment in the registration certificate
v Departmental clarification on the amendment in registration - certificate
v Effect of delay in registration
v Service Tax Code (STC) number/Service Tax Payer (STP) number
v Application for Registration in Form ST-1 - Certain amendments -Regarding
v Annexure I Registration with
authorities for application under EPCG licence for service providers
v No separate records prescribed
v
List of accounts to be furnished to the department
v
Element of Service Tax to be shown separately
v
Requirements related to bill/invoice and service tax
credit
v
Notice for production for books
v
Annexure I Suggested
Proforma of service tax register
v
Rounded off service tax payment
v
Periodicity of payment of tax
v
Due date of payment of service tax
v
Payment of service tax under protest
v
Fill-up challan i.e. Form TR-6
v
Make the payment for single registration for more
than one service
v
Whether service tax deposited in non-designated bank
will amount to non-payment of service tax
v
Service tax is payable if service is provided/
received by Government/ PSU
v
The value of taxable services for charging tax
v
Out of pocket expenses are incudible in the value of
taxable service
v
Service tax is payable even when service provided free
of cost
v
Sales tax, expenditure tax or any other tax charged
be included in the value of taxable services
v
Service tax shall be paid on what amount the amount
billed or received
v
When the liability to pay tax arises on the amount
received in advance
v Bill date is important to determine tax liability
v
Service tax is payable on the amount forfeited
without rendering service
v
Exemption granted under Notification No. 11/2003 is
applicable to all the taxable services
v
The service tax liability shall be paid in case of
contract of continuing service
v
Tax liability when part payment or lump-sum payment
is received
v
Excess tax collected by the service provider to be
paid to the Government
v Sub-contractors of same category of taxable service are liable to pay service tax
v
Sub-contractor for different category of service is
liable to pay tax
v
Tax is charged twice on the same service under the
two different categories of taxable services
v
TDS under Income-tax Act shall be deducted on the
amount inclusive of Service tax
v Annexure I Important issues
relating to service tax - Clarifications
v Annexure II Value of taxable
service - Rounding off of service tax payable - Clarification
v Annexure III Rounding of
service tax to the multiples of a Rupee
v Annexure V Clarification on
payment of service tax
v Annexure VII Payment of service
tax of advance payment of value of service
v Annexure VIII Circular F. No.
B.11/l/2001-TRU, dated 9th July, 2001 (relevant extract)
v Annexure IX Service rendered
free of charge
v Annexure XI Multiple service
providers - Clarifications of filling of TR-6 challan
v Payment by Convertible Foreign Exchange
v Services Provided to United Nations or an International Organisation
v Services Provided to a Developer or Unit of Special Economic Zone
v Annexure I Notification No.
6/99-ST, dated 9-4-1999
v Annexure II Notification No.
2/2003-ST, dated 1-3-2003
v Annexure III Notification No.
2/99-ST, dated 28-2-1999
v Annexure V Notification No.
16/2002-ST [F. No. 149/03/2002 CX.4] dated 2-8-2002
v Annexure VI Exemption to
services provided to UN or an international organisation
v Annexure VII Notification No.
17/2002-ST [F. No. 137/19/2002 CX4], dated 21-11-2002
v Annexure IX Non-levy of service
tax on export of service - Regarding
v Annexure X Notification No.
21/2003-ST [F. No.TS/3/2003 TRU], dated 21-10-2003
v Annexure XI Export of services -
Draft Proposals
v Annexure XIII Draft rules on
export of taxable services
v Annexure XIV Export of
service-comments and suggestions
v Position prior to 23 August, 2000
v Position from 16 July, 2001 to 15 August, 2002
v Position from 23 August, 2000 to 15 July, 2001
v Position prior to 23 August, 2000
v Annexure I Payment by cheque - Delay in encashment beyond due date - No interest/ penalty -charged
v
Annexure II Payment
by cheque - Delay in encashment beyond due date
v Annexure III Effective date of
payment of Government dues by cheque - Regarding
v Annexure IV Effective date of
payment of Government dues by cheque - Regarding
v Self-assessment tax and filing. of return
v Periodicity of filing of return
v Due date of filing the return
v Whether single return can be filed for more than one service
v Electronic filing of return (E-filing)
v The return be filed in file cover
v Return can be filed by Registered post
v Annexure I Service Tax -
Filing of ST-3 Returns by registered post
v Annexure II E-filing of service
tax returns - Reg.
v Annexure III Guide on E-filing
of ST 3 Return
v Annexure IV E-filing of Service
Tax Returns - Regarding
v Service falling in multiple category and problem in classification
v Whether same services can be taxed twice under two different categories
v The effect if service is not properly classified
v The classification of services necessary
v The guiding principle of classification described in the circular
v The principles laid down in section 65A for classification of services
v Classification of Internet Telephony Services
v Annexure I Classification of
services
v Annexure II Internet telephony
services - Clarification - Reg.
v Circumstances when adjustment is not allowed
v Practical applicability of sub-rule (3) of rule 6
v Interest on delayed payment of service tax
v Penalty for failure of registration
v Penalty for failure to pay service tax
v Penalty for failure to furnish prescribed return
v Penalty in case of nil tax return
v Penalty for suppressing value of taxable service
v Penalty for failure to comply with notice
v Penalty not to be imposed in certain cases
v Prosecution provisions omitted
v Annexure I Interest in case of
Delayed Payment of Service Tax to the Government
v Annexure III Notification No.
26/2004 [F. No. 137/39/2003-CX.4], dated 10-9-2004
v Notice for production of books, etc. to verify the correctness of tax
assessed by the assessee
v Notice for filing the return
v Notice for escaping assessment or under-assessment
v Show cause notice before levying the penalty
v Issue of show cause notice for the petty amount and call for personal
hearing
v Notice for rectification of mistake
v Notice in case of revision of order
v Notice in case of order of appeal by Commissioner
v Power to search premises and seize documents, books or thing
v Visit by Central Excise Officer
v Annexure I Visits by Central
Excise Officers to the premises of Service
Tax Assessees
v Self-assessment and verification of tax assessed by the assessee
v Best judgment assessment [Section 72]
v Escaped assessment or reassessment [Section 73]
v Provisional assessment can be done
v Necessity of provisional assessment
v Procedure for provisional assessment [Rule 6(4)]
v Central Excise Rules for provisional assessment
v Filing of memorandum in Form'ST-3A'
v No time limit for final assessment under the Service Tax Rules
v Time limit of final assessment under the Central Excise Rules
v Payment of interest on final assessment
v Refund consequent upon final assessment
v Whether the concept of unjust enrichment applies to provisional
assessment cases
v Annexure I Text of rule 7 of
the Central Excise (No. 2) Rules, 2001
v Annexure II Application of the
doctrine of unjust enrichment to provisional assessment cases
v Annexure III Application of
doctrine of unjust enrichment to provisional assessment cases
v Annexure IV Refund - Provisional
assessment - Applicability of doctrine of unjust enrichment
v Rectify the mistake or amend the order
v Ground of rectification or amendment
v Time limit for rectification or amendment
v Order subjected to revision or appeal can be amended
v Power of rectification/ amendment can be exercised
v Notice to assessee if rectification adversely affect the assessee
v Order of amendment in writing
v Order for refund due to rectification
v Order of sum payable by the assessee
v Revision of orders by the Commissioner of Central Excise
v Appeals to the Commissioner of Central Excise (Appeals)
v Appeals to Appellate Tribunal
v Annexure Il Central Excise
(Appeals) Rules, 2001
v Annexure III Customs, Excise
and Service Tax Appellate Tribunal (Procedure) Rules, 1982
v Department clarification for refund
v Make an application for refund
v Appeal against the rejection of refund
v Annexure I Refund of Service
Tax - Clarification
v Annexure II FORM R: Application
for refund of excise duty (Service tax)
v Appointment of Director General (Service Tax)
v
Appointment of Officer under Rule 3 of Service Tax
Rules, 1994
v
Address of the Directorate of Service Tax
v
Monetary limits and powers of adjudication of
officers
v
Instruction regarding accountability of officers
v
Constitution of separate Service Tax Cell to deal
with all administrative and policy matters
v
CBEC decision to allocate the Service Tax Exemption
work- to TRU
v Annexure I Director General
(Service Tax) notified as Central Excise Officer under section 65(4)
v Annexure Il Service Tax -
Communication of new address of Directorate
v Annexure IV Proper
Control Over Assessees - Accountability of the Officers
v Annexure V Administrative
machinery for collection - Investigation, etc.
v
Annexure VII Distribution
of work amongst various sections of CBEC - regarding
v
Annexure VIII Appointment
of Central Excise Officers
v
Account Heads of taxable services
v
Using a wrong account code amounts to valid payment
of service tax
v
Designated Bank for acceptance of Service Tax
v
Code Numbers allotted by Delhi Commissionerates
v Annexure II Reconciliation of
Revenue Receipts under the Major Head 044
v Annexure III 8-digit accounting
codes on challans
v Annexure IV Listing of Branch
Bank Directory
v Annexure VII Central Excise
Commissionerate Delhi-1
v Annexure VIII Using a wrong
Accounting Code for payment of Service Tax -Clarification - Regarding
v Annexure IX Form TR-6 for
Payment of Service Tax
v Annexure X TR 6 Challans -
Correct filing of - Instructions
v Annexure XI Multibanking system
for Central Excise and Service Tax assessees
v Circular on Audit of Service Tax Assessees/ Records
v Reason for enlarging the audit to other services
v Selection of Assessees for Audit
v Service Tax Audit Manual-2003
v Service providers question audits
v Annexure I Audit of Service Tax
assessees/ records
v Annexure II Service Tax Audit
Manual - Regarding
v Annexure III Service tax audit
- Extension of, to all services subjected to levy of service tax
Introduction of Service Tax
Code (STC) Number [now also known as Service Tax Payer Code (STP)]
v Instruction for issue of Service Tax Code (STC) Number
v Procedure for allotment of Service Tax Code (STC) Number
v Service Tax (Advance Rulings) Rules, 2003
v Authority for Advance Rulings (Procedure) Rules, 2003
v The 'Authority' for Advance Ruling
v 'Applicant' for Advance Ruling
v The matters on which Advance Ruling can be sought
v The application for Advance Ruling is to be made
v Verify and sign the application for Advance Ruling
v Applicability of advance ruling
v Enquiry
v Annexure I Authority for
Advance Rulings (Procedure) Rules, 2003
v Conditions for allowing CENVAT credit - Rule 4
v Manner of distribution of credit by input service distributor Rule 7
v Documents and accounts - Rule 9
v Transfer of CENVAT credit - Rule 10
v Transitional provision - Rule 11
v Recovery of CENVAT credit wrongly taken or erroneously refunded - Rule 14
v Confiscation and penalty Rule 15
v Supplementary provision Rule 16
Part II (Old Provisions - Credit
as per Service Tax Credit Rules, 2002)
v Amendment made by the Finance Act, 2003 to allow credit of service paid across all services
v Point regarding Notification No. 5/2003 regarding Service Tax Credit (Second Amendment) Rules, 2003
v Reason for introduction of scheme of credit of service tax paid
v Conditions for availing service tax credit
v Transfer of service tax credit
v Maintenance of documents and accounts for availing the service tax credit
v Recovery of service tax credit
v Some doubts and clarification regarding Service Tax Credit
v Annexure I Clarification on
the scope of the term for levy of service tax
DIVISION IV
Statutory
Provisions
v 64. Extent, commencement and application
v 65A.
Classification of taxable services
v 67. Valuation of taxable services for charging
service tax
v 71.
Verification of tax assessed by the
assessee, etc.
v 71A.
Filing of return by certain customers
v 72.
Best judgment assessment
v 73. Recovery of service tax not leived or
paid or short-levied or short paid
or erroneously refunded
v 74. Rectification of mistake
v 75.
Interest on delayed payment of
service tax
v 75A.
Penalty for failure of registration
v 76.
Penalty for failure to pay service
tax
v 77.
Penalty for contravention of any
provision for which no penalty is provided
v 78.
Penalty for suppressing value of
taxable service
v 79.
Penalty for failure to comply with
notice
v 80.
Penalty not to be imposed in certain
cases
v 82.
Power to search premises
v 83.
Application of certain provisions of
Act 1 of 1944
v 84.
Revision of orders by the Collector
of Central Excise
v 85.
Appeals to the Collector of Central
Excise (Appeals)
v 86.
Appeals to Appellate Tribunal
o
(Omitted)
v 93.
Power to grant exemption from
service tax
v 95.
Power to remove difficulty in
implementing new services
v 96B.
Vacancies, etc., not to invalidate
proceedings
v 96C.
Application for advance ruling
v 96D.
Procedure on receipt of application
v 96E.
Applicability of advance ruling
v 96F. Advance ruling to be void in certain
circumstances
v 96-I. Power of Central Government to make rules
v
Short title and commencement
v
Taxable service to be provided or credit to be distributed on invoice, bill or challan
v
Records
v
Return
v
Form of appeals to Collector of Central Excise (Appeals)
v
Form of Appeals to Appellate Tribunal
v
FORM ST-1 Application
for Registration under section 69 of Finance Act, 1994 (32 of 1994)
v
FORM ST-2 Certificate
of Registration under section 69 of the Finance Act, 1994 (32 of 1994)
v
FORM ST-3 Return
of service tax credited to the Government of India
for the period to
v
FORM ST-3A Memorandum
for provisional deposit under rule 6 of the Service Tax Rules, 1994
v
FORM ST4 Under
section 85 of the Finance Act, 1994 (32 of 1994)
v
Short title, extent and commencement
v
Conditions for allowing CENVAT credit
v
Manner of distribution of credit by input service
distributor
v
Storage of input outside the factory of the manufacturer
v
Power of Central Government to notify goods for deemed
CENVAT credit
v
Recovery of CENVAT credit wrongly taken or erroneously
refunded
v
Service Tax ‑ Centralized
‑ Registration of assessees
v Short
title and commencement
v Utilisation
of service tax credit
v Transfer
of service tax credit
v Recovery
of service tax credit
v Short
title and commencement
v Form
and manner of application
v Certification
of copies of the advance rulings pronounced by the Authority