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Service Tax, Bare Act
Service Tax, Bare Act

Service Tax, Bare Act

Guide to Valuation Examinations [Theory with MCQs] Asset Class Securities or Financial Assets Guide to Valuation Examinations [Theory with MCQs] Asset Class Securities or Financial Assets
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Book Details
Title Service Tax, Bare Act
ISBN 9789347218026
Edition Edn. – 2027
Pages 424
Authors Commercial’s
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
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Description

Service Tax, Bare Act – 2027 Edition by Commercial’s published by Commercial Law Publishers, is a legal reference book for readers seeking access to service tax legislation and related statutory provisions.

With 424 pages, this edition is a useful reference for tax professionals, Chartered Accountants, advocates, legal practitioners, students, and others interested in understanding the statutory framework of service tax in India.

The Bare Act format is suitable for readers who need a legislation-focused resource for legal reference, academic study, and professional consultation. It can also serve as a supplementary resource for those studying indirect taxation and the evolution of India’s tax laws.

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Particulars Page No.
RELEVANT EXTRACT FROM FINANCE ACT, 2019 (xvi-xvii)
RELEVANT EXTRACT FROM FINANCE ACT, 2018 (xvii-xviii)
SERVICE TAX—STATUTORY PROVISIONS
SERVICE TAX
Chapter V of Finance Act, 1994
64. Extent, commencement and application 1
65. Definitions 1
65A. Classification of taxable services 41
65B. Interpretations 42
166. Charge of service tax 49
66A. Charge of service tax on services received from outside India 49
66B. Charge of service tax on and after Finance Act, 2012 66BA Reference to section 66 to be construed as reference to 50
section 66B 50
66C. Determination of place of provision of service 51
66D. Negative list of services 51
66E. Declared services 66F. Principles of interpretation of specified descriptions of services or 53
bundled services 54
67. Valuation of taxable services for charging service tax 67A. Date of determination of rate of tax, value of taxable 54
service and rate of exchange 56
68. Payment of service tax 56
69. Registration 56
70. Furnishing of returns 71. Schemes for submission of Returns through Service 57
Tax Preparers 57
72. Best judgment assessment 58
72A. Special audit 73. Recovery of service tax not levied or paid or short-levied 58
or short-paid or erroneously refunded 59
73A. Service tax collected from any person to be deposited with
Central Government 63
73B. Interest on amount collected in excess 63
73C. Provisional attachment to protect revenue in certain cases 64
73D. Publication of information in respect of persons in certain cases 65
74. Rectification of mistake 65
75. Interest on delayed payment of service tax 66
75A. Penalty for failure of registration [Omitted] 66
76. Penalty for failure to pay service tax 77. Penalty for contravention of rules and provisions of Act for 67
which no penalty is specified elsewhere 68
78. Penalty for failure to pay service tax for reasons of fraud, etc. 69
78A. Penalty for offences by director, etc., of company 71
78B. Transitory provisions 71
79. Penalty for failure to comply with notice [Omitted] 72
80. Penalty not to be imposed in certain cases [Omitted] 72
81. Offences by companies [Omitted] 72
82. Power to search premises 72
83. Application of certain provisions of Act 1 of 1944 73
83A. Power of adjudication 73
84. Appeals to Commissioner of Central Excise (Appeals) 73
85. Appeals to the Commissioner of Central Excise (Appeals) 74
86. Appeals to Appellate Tribunal 75
87. Recovery of any amount due to Central Government 78
88. Liability under Act to be first charge 79
89. Offences and penalties 80
90. Cognizance of offences 81
91. Power to arrest 82
92. Institution of proceedings [Omitted] 82
93. Power to grant exemption from service tax 82
93A. Power to grant rebate 93B. Rules made under section 94 to be applicable to services 82
other than taxable services 83
94. Power to make rules 83
95. Power to remove difficulties 85
96. Consequential amendment 88
CHAPTER VA
ADVANCE RULINGS
96A. Definitions 88
96B. Vacancies, etc., not to invalidate proceedings [Omitted] 89
96C. Application for advance ruling 89
96D. Procedure on receipt of application 90
96E. Applicability of advance ruling 91
96F. Advance ruling to be void in certain circumstances 91
96G. Powers of Authority 91
96H. Procedure of Authority 91
96HA. Transitional provision 92
96-I. Power of Central Government to make rules 92
96J. Special exemption from service tax in certain cases 92
CONTENTS (v)
97. Special provision for exemption in certain cases relating to
management, etc. of roads 92
98. Special provision for exemption in certain cases relating to
management, etc., of non-commercial Government buildings 93
99. Special provision for taxable services provided by Indian
Railways 93
100. Special provision for taxable services provided by Employees’
State Insurance Corporation 93
101. Special provision for exemption in certain cases relating
to construction of canal, dam, etc. 93
102. Special provision for exemption in certain cases relating to
construction of Government buildings 94
103. Special provision for exemption in certain cases relating to
construction of airport or port 95
104. Special provision for exemption in certain cases relating to
long-term lease of industrial plots 95
105. Special provision for exemption in certain cases relating to life
insurance services provided to members of armed forces of Union 95
SWACHH BHARAT CESS
119. Swachh Bharat Cess 97
SERVICE TAX RULES, 1994
1. Short title and commencement 98
2. Definitions 98
3. Appointment of officers 105
4. Registration 4A. Taxable service to be provided or credit to be distributed 106
on invoice, bill or challan 108
4B. Issue of consignment note 110
4C. Authentication by digital signature 110
5. Records 111
5A. Access to a registered premises 111
5B. [Omitted] 112
6. Payment of service tax 112
6A. Export of services 119
7. Returns 7A. Returns in case of taxable service provided by goods 119
transport operators and clearing and forwarding agents 120
7B. Revision of Return 120
7C. Amount to be paid for delay in furnishing the prescribed return 121
8. Form of appeals to Commissioner of Central Excise (Appeals) 122
9. Form of appeals to Appellate Tribunal 122
10. Procedure and facilities for large taxpayer 122
11. Determination of rate of exchange 123
12. Power to issue supplementary instructions FORM ST-1—APPLICATION FORM FOR REGISTRATION UNDER 123
SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994) 123
FORM ST-1A—APPLICATION FORM FOR REGISTRATION UNDER
SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994)
FOR PERSON IN NON-TAXABLE TERRITORY PROVIDING
ONLINE INFORMATION AND DATABASE ACCESS OR
RETRIEVAL SERVICES IN INDIA 134
FORM ST-2—CERTIFICATE OF REGISTRATION UNDER SECTION 69
OF THE FINANCE ACT, 1994 (32 OF 1994) 138
FORM ST-2A—CERTIFICATE OF REGISTRATION UNDER
SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994) 139
FORM ST-3—RETURN UNDER SECTION 70 OF THE FINANCE
ACT, 1994 READ WITH RULE 7 OF SERVICE TAX RULES, 1994 140
FORM ST-3A—MEMORANDUM FOR PROVISIONAL DEPOSIT
UNDER RULE 6 OF THE SERVICE TAX RULES, 1994 174
FORM ST-3B—RETURN OF SERVICE TAX CREDITED TO THE
GOVERNMENT OF INDIA FOR THE PERIOD COMMENCING
ON AND FROM THE 16TH DAY OF JULY, 1997 TO THE
16TH DAY OF OCTOBER, 1998, IN CASE OF SERVICE
PROVIDED BY GOODS TRANSPORT OPERATOR AND
CLEARING AND FORWARDING AGENTS 174
FORM ST-3C—RETURN UNDER SECTION 70 OF THE FINANCE
ACT, 1994, READ WITH RULE 7 OF SERVICE TAX
RULES, 1994 WITH RESPECT TO ONLINE INFORMATION
AND DATABASE ACCESS OR RETRIEVAL SERVICES
PROVIDED OR AGREED TO BE PROVIDED BY ANY
PERSON LOCATED IN A NON-TAXABLE TERRITORY
AND RECEIVED BY ANY PERSON LOCATED IN THE
TAXABLE TERRITORY 175
FORM ST-4—APPEAL TO COMMISSIONER OF CENTRAL
EXCISE (APPEALS) UNDER SECTION 85 OF THE
FINANCE ACT, 1994 (32 OF 1994) 182
FORM ST-5—FORM OF APPEAL TO APPELLATE TRIBUNAL
UNDER SUB-SECTION (1) OF SECTION 86 OF THE
FINANCE ACT, 1994 183
FORM ST-6—FORM OF MEMORANDUM OF CROSS-OBJECTIONS
TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (4)
OF SECTION 86 of FINANCE ACT, 1994 186
FORM ST-7—FORM OF APPEAL TO APPELLATE TRIBUNAL UNDER
SUB-SECTION (2) OF SECTION 86 OR SUB-SECTION (2A) OF
SECTION 86 OF THE FINANCE ACT, 1994 189
SERVICE TAX (ADVANCE RULINGS) RULES, 2003
1. Short title, extent and commencement 191
2. Definitions 191
3. Form and manner of application 4. Certification of copies of the Advance Rulings pronounced 191
by the Authority 192
FORM AAR (ST)—APPLICATION FOR ADVANCE RULING
(SERVICE TAX) 192
CONTENTS (vii)
AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX) PROCEDURE
REGULATIONS, 2005
1. Short title and commencement 198
2. Definitions 198
3. Language of the Authority 200
4. Powers of the Authority 200
5. Powers and functions of the Secretary 201
6. Signing of notices, etc. 202
7. Mode of service of notices, etc. 202
8. Procedure for filing applications 202
9. Procedure on receipt of an application 10. Principal Commissioner or Commissioner, as the case may 203
be to be designated by the Board 205
11. Additional facts by way of a petition 205
12. Questions not specified in the application 205
13. Authorisation to be filed 14. Continuation of proceedings after the death, etc., of 206
the applicant 206
15. Hearing of application 206
16. Hearing of application ex parte 207
17. Withdrawal of application 207
18. Modification of the order/advance ruling 207
19. Rectification of mistakes 207
20. Amendment of the records 207
21. Supply of certified copies 208
22. Inspection of records 208
23. Declaration of advance ruling to be void in certain circumstances 208
24. Proceedings open to the public 209
25. Publication of orders/advance rulings 209
26. Authentication and communication of orders/advance rulings 209
27. Proceedings of Authority 209
28. Procedure in case of petition 209
29. Dress regulation 210
30. Prohibition of arms, mobile phones etc. 210
CENVAT CREDIT RULES, 2004
1. Short title, extent and commencement 211
2. Definitions 211
3. CENVAT credit 217
4. Conditions for allowing CENVAT credit 227
5. Refund of CENVAT credit 233
5A. Refund of Cenvat credit to units in specified areas 5B. Refund of CENVAT credit to service providers providing 235
services taxed on reverse charge basis 235
6. Obligation of a manufacturer or producer of final products and a
provider of output service 235
7. Manner of distribution of credit by input service distributor 7A. Distribution of credit on inputs by the office or any 246
other premises of output service provider 248
7B. Distribution of credit on inputs by warehouse of manufacturer 248
8. Storage of input outside the factory of the manufacturer 248
9. Documents and accounts 248
9A. Annual return 252
10. Transfer of CENVAT credit 10A. Transfer of CENVAT credit of additional duty leviable 252
under sub-section (5) of section 3 of the Customs Tariff Act 253
11. Transitional provision 12. Special dispensation in respect of inputs manufactured in factories 254
located in specified areas of North East region, Kutch district of
Gujarat, State of Jammu and Kashmir, and State of Sikkim 255
12A Procedure and facilities for large taxpayer 256
12AAA. Power to impose restrictions in certain types of cases 13. Power of Central Government to notify goods for deemed 259
CENVAT credit 260
14. Recovery of CENVAT credit wrongly taken or erroneously
refunded 260
15. Confiscation and penalty 261
15A. General penalty 261
16. Supplementary provision 261
SERVICE TAX (DETERMINATION OF VALUE)
RULES, 2006
1. Short title and commencement 263
2. Definitions 2A. Determination of value of service portion in the execution 263
of a works contract 263
2B. Determination of value of service in relation to money
changing 266
2C. Determination of value of service portion involved in
supply of food or any other article of human consumption
or any drink in a restaurant or as outdoor catering 267
3. Manner of determination of value 268
4. Rejection of value 5. Inclusion in or exclusion from value of certain expenditure 268
or costs 268
6. Cases in which the commission, costs, etc., will be included or
excluded 270
7. Actual consideration to be the value of taxable service provided
from outside India [Omitted] 272
CONTENTS (ix)
TAXATION OF SERVICES (PROVIDED FROM OUTSIDE INDIA
AND RECEIVED IN INDIA) RULES, 2006
1. Short title and commencement 273
2. Definitions 3. Taxable services provided from outside India and received 273
in India 274
4. Registration and payment of service tax 275
5. Taxable services not to be treated as output services 275
EXPORT OF SERVICES RULES, 2005
1. Short title and commencement 276
2. Definitions 276
3. Export of taxable service 276
4. Export without payment of service tax 278
5. Rebate of service tax 278
SERVICE TAX (REGISTRATION OF SPECIAL CATEGORY OF
PERSONS) RULES, 2005
1. Short title and commencement 279
2. Definitions 279
3. Registration 279
4. Furnishing of returns FORM ST-1—APPLICATION FORM FOR REGISTRATION UNDER 280
SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994) 280
WORKS CONTRACT (COMPOSITION SCHEME FOR PAYMENT
OF SERVICE TAX) RULES, 2007
1. Short title and commencement 285
2. Definitions 285
SERVICE TAX (PUBLICATION OF NAMES) RULES, 2008
1. Short title and commencement 287
2. Definitions 287
3. Publication of names and other particulars 287
4. Initiation of action and publication 288
SERVICE TAX (PROVISIONAL ATTACHMENT OF PROPERTY)
RULES, 2008
1. Short title and commencement 290
2. Definitions 290
3. Procedure for provisional attachment of property 290
4. The property that can be attached 5. Obligations of person whose property has been attached 291
provisionally 291
6. Period for which order of provisional attachment of
property remains in force 291
FORMAT 292
SERVICE TAX DISPUTE RESOLUTION SCHEME, 2008
Chapter VI of the Finance Act, 2008
91. Short title and commencement 293
92. Definition 293
93. Applicability of Scheme 293
94. Settlement of tax payment 294
95. Particulars to be furnished in declaration 294
96. Time and manner of payment of tax arrear 294
97. Appellate authority not to proceed in certain cases 295
98. No refund of amount pad under the Scheme 295
99. Removal of doubts 295
100. Power to remove difficulties 295
101. Power to make rules 296
DISPUTE RESOLUTION SCHEME RULES, 2008
1. Short title and commencement 297
2. Definitions 297
3. Form of declaration and the manner of verification thereof 297
4. Form of certificate 297
5. Sum payable under the Scheme FORM 1—FORM OF DECLARATION UNDER SECTION 94 OF 297
THE FINANCE ACT, 2008 IN RESPECT OF DISPUTE
RESOLUTION SCHEME, 2008 298
FORM 2—CERTIFICATE FOR FULL AND FINAL SETTLEMENT
OF TAX ARREARS UNDER SECTION 96(2) OF THE
FINANCE ACT, 2008 IN RESPECT OF DISPUTE
RESOLUTION SCHEME, 2008 300
SERVICE TAX RETURN PREPARER
SCHEME, 2009
1. Short title, commencement and application 301
2. Definitions 301
3. Educational qualification for ServiceTax Return Preparers 4. Enrollment, training and certification to persons to act as 302
Service Tax Return Preparers 302
5. Preparation of and furnishing the service tax return by the
Service Tax Return Preparer 303
6. Duties and obligations of assessee 303
7. Duties and obligations of the Service Tax Return Preparer 303
8. Selection and responsibilities of the Partner Organisation 304
9. Incentive to Service Tax Return Preparers 10. Maintenance of particulars relating to Service Tax Return 304
Preparers 304
11. Withdrawal of certificate given to the Service Tax Return Preparer 304
12. Responsibilities and functions of the Resource Centre 305
CONTENTS (xi)
POINT OF TAXATION RULES, 2011
1. Short title and commencement 306
2. Definitions 306
2A. Date of payment 307
3. Determination of point of taxation 4. Determination of point of taxation in case of change in 307
effective rate of tax 308
5. Payment of tax in cases of new services 309
6. [Omitted] 7. Determination of point of taxation in case of specified 309
services or persons 310
8. Determination of point of taxation in case of copyrights, etc. 310
8A. Determination of point of taxation in other cases 311
8B. Determination of point of taxation in case of services provided 311
by a person located in non-taxable territory to a person in
non-taxable territory 311
9. Transitional Provisions 311
10. 311
SERVICE TAX (SETTLEMENT OF CASES) RULES, 2012
1. Short title and commencement 312
2. Definitions 312
3. Form and manner of Application 312
4. Disclosure of information in the application for settlement of cases 313
5. Manner of provisional attachment of property 313
6. Fee for copies of reports FORM NO. SC(ST)-1—FORM OF APPLICATION FOR SETTLEMENT 314
OF A CASE UNDER SECTION 32E OF EXCISE ACT MADE
APPLICABLE TO SERVICE TAX VIDE SECTION 83 OF
THE FINANCE ACT, 1994 (32 OF 1994) 314
FORM NO. SC(ST)-2— FORM OF APPLICATION FOR SETTLEMENT
OF A CASE OF ANY PERSON UNDER SUB-SECTION (5) OF
SECTION 32E OF EXCISE ACT, MADE APPLICABLE TO
SERVICE TAX VIDE SECTION 83 OF THE FINANCE
ACT, 1994 (32 OF 1994) 317
SERVICE TAX (COMPOUNDING OF OFFENCES)
RULES, 2012
1. Short title and commencement 319
2. Definitions 319
3. Form and manner of application 320
4. Procedure on receipt of application under rule 3 320
5. Fixation of the compounding amount 6. Power of compounding authority to grant immunity 320
from prosecution 321
7. Withdrawal of immunity from prosecution in certain conditions 321
FORM—APPLICATION FOR COMPOUNDING OF OFFENCE 322
PLACE OF PROVISION OF SERVICES RULES, 2012
1. Short title, extent and commencement 324
2. Definitions 324
3. Place of provision generally 327
4. Place of provision of performance based services 327
5. Place of provision of services relating to immovable property 327
6. Place of provision of services relating to events 328
7. Place of provision of services provided at more than one location 8. Place of provision of services where provider and recipient 328
are located in taxable territory 328
9. Place of provision of specified services 328
10. Place of provision of goods transportation services 328
11. Place of provision of passenger transportation service 329
12. Place of provision of services provided on board a conveyance 13. Powers to notify description of services or circumstances 329
for certain purposes 329
14. Order of application of rules 329
SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME, 2013
104. Short title 330
105. Definitions 330
106. Person who may make declaration of tax dues 330
107. Procedure for making declaration and payment of tax dues 331
108. Immunity from penalty, interest and other proceeding 332
109. No refund of amount paid under the Scheme 332
110. Tax dues declared but not paid 332
111. Failure to make true declaration 332
112. Removal of doubts 332
113. Power to remove difficulties 332
114. Power to make rules 333
SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT RULES, 2013
1. Short title and commencement 334
2. Definitions 334
3. Registration 334
4. Form of declaration 334
5. Form of acknowledgement of declaration 334
6. Payment of tax dues 335
7. Form of acknowledgement of discharge FORM VCES-1—DECLARATION UNDER SUB-SECTION (1) OF 335
SECTION 107 OF THE ACT 335
CONTENTS (xiii)
FORM VCES-2—ACKNOWLEDGEMENT OF DECLARATION ISSUED
UNDER SUB-SECTION (2) OF SECTION 107 OF THE ACT 337
FORM VCES-3—ACKNOWLEDGEMENT OF DISCHARGE 338
SERVICE TAX (REMOVAL OF DIFFICULTY) ORDER, 2002
SERVICE TAX (REMOVAL OF DIFFICULTY) ORDER, 2010
SERVICE TAX (REMOVAL OF DIFFICULTY) ORDER, 2012
SERVICE TAX (REMOVAL OF DIFFICULTY)
SECOND ORDER, 2012
STATUTORY PROVISIONS RELATING TO EDUCATION CESS
[CHAPTER VI OF THE FINANCE (NO. 2) ACT, 2004]
91. Education Cess 344
92. Definition 344
95. Education Cess on taxable services 344
STATUTORY PROVISIONS RELATING TO
SECONDARY & HIGHER EDUCATION CESS
136. Secondary and Higher Education Cess 345
137. Definition 345
140. Secondary and Higher Education Cess on taxable services 345
SERVICE TAX AND CENTRAL EXCISE (FURNISHING OF
ANNUAL INFORMATION RETURN) RULES, 2016
1. Short title and commencement 346
2. Definitions 346
3. Annual information return to be furnished 346
4. Time for furnishing information return 348
FORM AIRF 348
KRISHI KALYAN CESS
Chapter VI of the Finance Act, 2016
161. Krishi Kalyan Cess 352
INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
Chapter XI of the Finance Act, 2016
212. Short title, application and commencement 353
213. Definitions 353
214. Procedure for making declaration 354
215. Scheme not to apply in certain cases 354
216. Immunity from other proceedings under Act 354
217. Consequences of order made under Scheme 355
218. Power to make rules 355
THE INDIRECT TAX DISPUTE RESOLUTION
SCHEME RULES, 2016
1. Short title and commencement 356
2. Definitions 356
3. Form of declaration under sub-section (1) of section 214
and manner of verification of such declaration in respect
the amount payable 356
4. Form of reporting deposits made by declarant under
sub-section (3) of section 214 357
5. Form of order under sub-section (4) of section 214 357
FORM 1—FORM OF DECLARATION UNDER SUB SECTION 1
OF SECTION 214 OF THE FINANCE ACT, 2016 (28 OF 2016),
IN RESPECT OF INDIRECT TAX DISPUTE RESOLUTION
SCHEME, 2016 357
FORM 2—FORM OF ACKNOWLEDGEMENT UNDER SUB-SECTION 2
OF SECTION 214 OF THE FINANCE ACT, 2016 IN RESPECT OF
INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 359
FORM 3—FORM OF REPORTING THE PAYMENT UNDER
SUB-SECTION (3) OF SECTION 214 OF THE FINANCE
ACT, 2016 (28 OF 2016) IN RESPECT OF INDIRECT TAX
DISPUTE RESOLUTION SCHEME, 2016 360
FORM 4—FORM OF ORDER OF DISCHARGE OF DUES UNDER
SUB-SECTION (4) SECTION 214 OF THE FINANCE
ACT, 2016 (28 of 2016). 361
THE CENVAT CREDIT RULES, 2017
1. Short title, extent and commencement 362
2. Definitions 362
3. CENVAT credit 363
4. CENVAT credit in certain cases 365
5. CENVAT credit in exemption cases 366
6. Conditions for allowing CENVAT credit 366
7. Refund of CENVAT Credit 367
8. Obligation of a manufacturer or producer of final products 368
9. Distribution of credit on inputs by warehouse of manufacturer 374
10. Storage of input outside the factory of the manufacturer 374
11. Documents and accounts 374
12. Annual return 376
13. Transfer of CENVAT credit 14. Transfer of CENVAT credit of additional duty leviable under 376
sub-section (5) of section 3 of the Customs Tariff Act 377
15. Transitional Provisions 16. Recovery of CENVAT credit wrongly taken or erroneously 377
refunded 378
17. Confiscation and penalty 378
18. General penalty 378
19. Power to impose restrictions in certain types of cases 379
20. Supplementary provision 379
MEGA EXEMPTION NOTIFICATION

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