Law of Service Tax in India





A comprehensive Book on Service Tax Law, Practice & Procedures and Taxable / Exempt Services useful for Professionals, Services Providers & Assessee and a Reference Book for Revenue Officers.


Since The Finance Act, 2012 changed Service Tax landscape by introduction of negative list approach of Service Tax w.e.f. 1st July, 2012 all services (except negative list and exempt services) are liable to Service Tax. The law and practice of Service Tax has also changed significantly with new concepts of taxable and non­taxable territories, reverse charge mechanism and place of provision of services having been brought in. The Finance Act, 2013 introduced Voluntary Compliance Encouragement Scheme, 2013 and made penal provisions more stringent including arrest powers. Finance Act, 2014 and 2015 has amended the negative list and made many charges in exemption provisions, besides making pre-deposit for appeals mandatory, rationalizing penal provisions etc.


This Book is an unique attempt to explain law, practice and procedures of Service Tax comprehensively along with relevant notifications, circulars and judicial pronouncements. The book is divided in 2 Volumes and into four parts -In Volume-l, Part I is a Referencer comprising of 32 Tables providing a bird's eye view of the entire gamut of Service Tax including Service Tax computation tables. Part II contains 41 Chapters discussing, concepts, law and procedural aspects of Service Tax which enables the readers to understand the law and use it to their requirements. In Volume-2, Part-III discusses the New Regime of Service Tax under negative list approach w.e.f. 1st July 2012 in 9 Chapters written in simple language and suitably illustrated. Part-IV contains 21 Annexures where one can refer to text of statutory provisions of service tax law, all service tax rules/ guidelines and provisions of central excise as applicable to Service Tax. The book contains Finance Act, 2015 provisions and recent Notifications / Circulars up to date of going into press. 



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