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Commentaries
Updated up to The Finance Act, 2017
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56 Records 
CHAPTER 1 INTRODUCTION
1.1 Background of service tax
1.2 Charge of Service Tax
1.3 Swachh Bharat Cess
1.4 Krishi Kalyan Cess (KKC)
CHAPTER 2 NATURE OF SERVICE TAX
2.1 Meaning of 'service'
2.2 Excise, customs and service tax are independent taxes
2.3 Service tax can be collected by service provider from service receiver, but liability is of service provider
CHAPTER 3 CONSTITUTIONAL BACKGROUND OF SERVICE TAX
3.1 Relevance of Constitutional provisions
3.2 Deemed sale of goods under Constitution
3.3 Constitutional Background of Service tax
3.4 Conflict between service tax and sales tax
CHAPTER 4 TAXABLE SERVICE
4.1 Charging section in service tax
4.2 Definition of 'service'
4.3 Activity
4.4 Consideration
4.5 Service by employee to employer
4.6 Duty performed by MP, MLA, persons holding constitutional posts etc. not service
4.7 Transaction in money or Actionable claim
4.8 Sharing of expenses is a provision of 'service'
4.9 Declared services
CHAPTER 5 NEGATIVE LIST OF SERVICES
5.1 Background
5.2 What are services covered under negative list
CHAPTER 6 EXEMPTIONS FROM SERVICE TAX
6.1 Exempted services
6.2 Services by UN or international organisations
6.3 Health care and veterinary services
6.4 Services provided by charitable organisations
6.5 Some services provided to charitable organisations are exempt
6.6 Services of conducting religious ceremony
6.7 Technical testing of new drugs not exempt w.e.f. 11-7-2014
6.8 Services provided to foreign diplomatic missions, family members of diplomatic missions etc.
6.9 Other exemptions
CHAPTER 7 ABATEMENTS AND COMPOSITION SCHEMES
7.1 Background
7.2 Composition Schemes under Service Tax Rules
7.3 Consolidated list of abatements and composition schemes
CHAPTER 8 EXEMPTION TO SMALL SERVICE PROVIDERS
8.1 Threshold exemption
8.2 Conditions for availing exemption
8.3 Clubbing of turnover of two small units
CHAPTER 9 INTERPRETATION OF SPECIFIC DESCRIPTIONS OF SERVICES
9.1 Identifying service on basis of description
9.2 Specific description prevails
9.3 Bundled service - Description relevant
9.4 Description when services are not bundled in ordinary course of business
9.5 International Classification of Services
CHAPTER 10 VALUE OF TAXABLE SERVICE
10.1 Background
10.2 Value when consideration is partly or fully in money
10.3 Gross amount to be inclusive of service tax
10.4 Meaning of 'Consideration'
10.5 Valuation in case of composite contracts
10.6 Value when consideration is partly in money
10.7 Costs and expenditure relating to service includible
10.8 Reimbursement of expenses incurred on behalf of service receiver not includible
10.9 Specific cases in which the commission, costs, etc., will be included or excluded
10.10 Taxable services provided from outside India
10.11 Rejection of value and determination of value by Central Excise Officer
CHAPTER 11 PERSON
11.1 Background
11.2 Persons taxable under service tax
11.3 Association of Persons
11.4 Revenue Sharing Type Unincorporated Joint Venture when would be AOP
CHAPTER 12 REVERSE CHARGE UNDER SERVICE TAX
12.1 Liability of tax is normally on 'service provider'
12.2 Time limit for taking Cenvat credit when service tax payable under reverse charge basis
12.3 Provisions of reverse charge at a glance as on 1-4-2016
CHAPTER 13 TAXABLE TERRITORY
13.1 Area Coverage of service tax
13.2 SEZ part of India for service tax but not for SEZ Act
14.1 Background
14.2 Location of service provider and service receiver
14.3 Later rule prevails over earlier rule
14.4 Powers to notify description of services or circumstances for certain purposes
14.5 Place of provision of services provided on board a conveyance
14.6 Place of provision of passenger transportation services is where journey commences
14.7 Place of provision of goods transportation services is destination of goods
14.8 Place of provision of specified services
14.9 Service taxable where provider and receiver are located in taxable territory, even if service provided outside India
14.10 Place of provision of services provided at more than one location
14.11 Place of provision of services relating to events is where event takes place
14.12 Place of provision of services relating to immovable property is where immovable property is located
14.13 Place of provision of performance based services is where performance takes place
14.14 General residuary rule to determine place of provision of service
14.15 Illustrations of application of POPS Rules
CHAPTER 15 POINT OF TAXATION
15.1 Determination of due date of payment of service tax
15.2 When Credit Note can be issued by service provider
15.3 Credit can be taken immediately on receipt of Invoice
15.4 Issues arising out of the Rules
15.5 Point of Taxation at a glance as effective from 1-4-2012
CHAPTER 16 SERVICE PORTION OF WORKS CONTRACT
16.1 Background
16.2 Coverage of 'works contract' under service tax
16.3 Valuation for service tax on works contract
16.4 Service tax partly payable by person receiving the works contract service in certain cases
16.5 Turnkey Projects
16.6 Taxability of BOT projects
16.7 Works Contract under sales tax laws
16.8 Valuation of works contract for Vat/sales tax
CHAPTER 17 CONSTRUCTION ACTIVITY
17.1 Introduction
17.2 Abatement scheme of 30% for payment of service tax if value includes value of land
17.3 Exemptions to certain construction activities
17.4 Validity of service tax on construction upheld by Bombay and Punjab and Haryana High Court
17.5 Distinction between developer model and builder model of construction contract
CHAPTER 18 RENTING OF IMMOVABLE PROPERTY
18.1 Background
18.2 Exemptions from service tax in renting
18.3 Renting services in hotels, guest houses and lodges
CHAPTER 19 REFRAIN FROM ACT OR TOLERATING AN ACT
19.1 Not providing service is also a 'taxable service'
19.2 Will each deduction from invoice will be subject to service tax
CHAPTER 20 TELECOM RELATED SERVICES
20.1 Background
20.2 Issuing SIM Card is 'service' and not 'sale of goods'
CHAPTER 21 HIRE OF GOODS
21.1 Background
21.2 Machinery, equipment, vehicles etc. supplied during course of providing service of 'supply of tangible goods for use' is eligible as 'input'
CHAPTER 22 SOFTWARE RELATED SERVICES
22.1 Background
22.2 Service tax and excise duty liability on software
22.3 Summary of taxability of Information Technology Software
CHAPTER 23 INTELLECTUAL PROPERTY RIGHT RELATED SERVICES
23.1 Introduction
23.2 Exemption to the extent of R&D cess paid [upto 1-4-2017
23.3 Copyright services of literary, dramatic, musical, artistic works or cinematograph films in theatre exempt
23.4 IPR is 'goods'
23.5 Validity of service tax on temporary transfer of IPR
CHAPTER 24 JOB WORK
24.1 Background
24.2 Exemptions to Job work when material send under Cenvat provisions
24.3 Activity that results in 'manufacture' of goods is not service
24.4 Job work of distiller manufacturing liquor taxable from 1-6-2015
CHAPTER 25 BANKING AND FINANCIAL SERVICES
25.1 Service tax on Banking and Financial activities
25.2 Broad taxability of Financial sector
25.3 Exemption for payment by credit/debit/charge card upto Rs. 2,000 per transaction
25.4 Services relating to interest
25.5 Sale or purchase of foreign currency
25.6 Chit Funds
25.7 Hire purchase or financial lease
25.8 Meaning of 'Hire purchase'
25.9 Meaning of Financial lease
25.10 Validity service tax on leasing and hire purchase
25.11 Business facilitator Service to bank or insurance company in rural area exempt from service tax
25.12 Services of mutual fund agent and distributor
CHAPTER 26 TRANSPORT OF GOODS BY ROAD, RAIL OR WATER
26.1 Some transport of goods is in negative list of services
26.2 Transport of goods by vessel
26.3 Transport of goods by aircraft
26.4 Goods transport by rail
26.5 Goods Transport Agency Service
26.6 Courier, express cargo and Angadia services
CHAPTER 27 TRANSPORT OF PASSENGERS
27.1 Some transport of passengers in Negative List
27.2 Transportation of passenger by air
27.3 Transport of passengers by road
27.4 Tour Operator
CHAPTER 28 EDUCATIONAL SERVICES
28.1 Exemption to certain educational service
28.2 Meaning of 'recognised by law for the time being in force'
28.3 Exemptions available upto 11-7-2014
28.4 Commercial Training or Coaching Service
CHAPTER 29 FOOD RELATED SERVICES
29.1 Service of supply of food and drinks in restaurants or outdoor catering
29.2 Valuation of service of supply of food and drinks if service in restaurant or outdoor
29.3 Constitutional validity of service tax on restaurant services
CHAPTER 30 SERVICES BY OR TO GOVERNMENT OR LOCAL AUTHORITY
30.1 Service tax on services provided by Government
30.2 All services provided by Government or local authority to business entity liable to service tax w.e.f. 1-4-2016 under reverse charge
30.3 Exemption to certain services provided to Government or Local Authority
30.4 Services provided by Post
CHAPTER 31 AGRICULTURE RELATED SERVICES
31.1 Services relating to agriculture or agricultural produce in negative list
31.2 Transportation of specified agricultural produce is exempt
CHAPTER 32 RENTING AND HIRE OF MOTOR VEHICLES TO CARRY PASSENGERS
32.1 Background
32.2 Exemption if motor vehicle given on hire to state transport undertaking or GTA
32.3 Reverse charge in case of service of motor vehicle hire in certain cases
32.4 Issues relating to service tax as applicable upto 1-7-2012
CHAPTER 33 MANPOWER RELATED SERVICES
33.1 Manpower supply service
33.2 Valuation of manpower supply services
33.3 Manpower recruitment service
CHAPTER 34 SECURITY SERVICES
34.1 Background
34.2 Valuation of Security Service
34.3 Reverse charge in case of security service
CHAPTER 35 CUSTOMS BROKER SERVICES
35.1 Services of Customs Broker (earlier CHA)
35.2 Value of taxable service of Customs Broker (CB)
35.3 Cenvat credit of service tax charged by service provider and invoiced to CB
35.4 Services provided by Customs Broker (CB) are naturally bundled service
CHAPTER 36 OTHER TAXABLE SERVICES
36.1 Insurance related services
36.2 Advertisement Service
36.3 Sponsorship
36.4 Services to recognised sports body are exempt
36.5 Legal services and Services of Arbitral Tribunal
36.6 Clearing and forwarding Agent's service
36.7 Stock Broker Services
36.8 Broadcasting Services
36.9 Photography Service
36.10 Distributor or selling agent of Lottery Ticket
36.11 Services by Incubator or Entrepreneurship Development organisations
36.12 Club or Association Service
36.13 Directors' services to company or body corporate
36.14 Service of commission agent
36.14A Services of consulting engineer
36.15 Storage and warehousing Services
36.16 Services provided to EOU/STP
36.17 Entertainment events and amusement facilities
36.18 Online Information and Data Access or Retrieval Service (OIDAR)
CHAPTER 37 EXPORT OF SERVICES
37.1 Background of existing provisions
37.2 Exemption or Rebate of Service Tax
37.3 Rebate of service tax/duty paid on inputs/input services
37.4 Refund of input service tax and duty under Cenvat Credit Rules
37.5 Refund of service tax paid on certain input services utilised for exports
37.6 Outright exemption in respect of GTA services
37.7 IEC number by exporters or importers of service from DGFT
37.8 Service Exports from India Scheme (SEIS)
CHAPTER 38 IMPORT OF SERVICES
38.1 Services provided abroad and received in India
38.2 Service receiver is liable to pay service tax under reverse charge
38.3 Cenvat Credit of service tax paid on import of service
38.4 Exemption to import of some services
38.5 IEC number by exporters or importers of service from DGFT
38.6 Provisions of import and export relating to some important services as upto 1-7-2012
38.7 Double Taxation Agreements and Service Tax
38.8 Constitutional issues relating to levy of service tax on import of services
CHAPTER 39 SERVICES PROVIDED TO AND BY SEZ
39.1 Services provided to SEZ is not export of service
39.2 Service provided by SEZ to DTA
39.3 Services provided in SEZ by sub-contractor to main contractor should not be taxable
39.4 Overriding provisions in SEZ Act and Rules
CHAPTER 40 CENVAT CREDIT - ELIGIBILITY
40.1 Cenvat to avoid cascading effect
40.2 Input Services
40.3 Services specifically excluded from definition of 'input service'
40.3A Case law relating to specific input services
40.4 Input Service Distributor
40.5 Manner of distribution of Cenvat Credit w.e.f. 1-4-2016
40.6 Input goods eligible as credit
40.7 'Capital Goods' for Cenvat
CHAPTER 41 CENVAT CREDIT AVAILMENT AND UTILISATION
41.1 Availment of Cenvat Credit
41.2 Taking and Utilisation of credit
41.3 Duty paying documents for Cenvat
41.4 Cenvat on Goods purchased from trader
41.5 Cenvat credit if demand made on final products for past period
CHAPTER 42 COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE GOODS/SERVICES
42.1 No Cenvat credit if final product/service exempt
42.2 Special provisions in respect of Banking, FI and NBFC
42.3 Exempted goods
42.4 Meaning of 'exempted services'
42.5 Disallowance of Cenvat of capital goods only if used exclusively for exempted final product/services
42.6 Zero rated transactions and exempted transactions
42.7 'Value' for purpose of rule 6(3) and 6(3A)
42.8 Payment of 'amount' on exempted final product/exempt services
42.9 Proportionate reversal of Cenvat Credit - Provisions applicable w.e.f. 1-4-2016
CHAPTER 43 CENVAT - OTHER ISSUES
43.1 Removal of inputs/capital goods 'as such'
43.2 Procedure for Cenvat
43.3 Recovery of Cenvat credit wrongly taken or erroneously refunded
43.4 Withdrawal of facilities to manufacturer/dealer/provider of taxable service misusing facilities
CHAPTER 44 BASIC PROCEDURES OF SERVICE TAX
44.1 Administration of service tax
44.2 Main procedures and records
44.3 Registration
44.4 Centralised Registration
44.5 Invoice by service provider
44.6 Tax payable when advance payment from customers
CHAPTER 45 PAYMENT OF TAX AND FILING OF RETURNS
45.1 Payment of service tax
45.2 Payment of tax in advance and adjustment
45.3 Calculation of tax liability
45.4 Interest for late payment of service tax
45.5 Returns
ANNEX 45.1 LIST OF TAXABLE SERVICES AND ACCOUNTING CODES
CHAPTER 46 e-FILING
46.1 Electronic filing of applications and returns in excise and service tax
46.2 Registration of new assessee
46.3 Mandatory e-filing of returns
46.4 Filing return offline
46.5 On-line Duty Payment
CHAPTER 47 ASSESSMENTS AND ADJUDICATION
47.1 Self Assessment
47.2 Adjudication by Central Excise Officers
CHAPTER 48 DEMAND AND RECOVERY
48.1 Demand of tax
48.2 Show cause notice demanding service tax
48.3 Relevant date for issue of SCN
48.4 Rectification
48.5 Provisional attachment pending adjudication
48.6 Recovery of tax
48.7 Amount collected representing as service tax must be paid to Government
48.8 Service Tax Amnesty Scheme, 2013 (VCES)
48.9 Indirect Taxes Dispute Resolution Scheme
CHAPTER 49 REFUND OF SERVICE TAX AND INTEREST
49.1 Background
49.2 Doctrine of unjust enrichment
CHAPTER 50 PENALTIES UNDER SERVICE TAX
50.1 Penalty for violation of law
50.2 No SCN and penalty if service tax or excise/customs duty with interest is paid before show cause notice
50.3 Penalty under sections 76 and 77 not mandatory even after 14-5-2015
50.4 Penalty for non-payment or delayed payment of service tax w.e.f. 14-5-2015
50.5 Penalty for non-registration, non-maintenance of records, incorrect invoices etc.
50.6 Residual Penalty for contravention of Act or Rules
50.7 Penalty in case of fraud, suppression of facts etc. - provisions w.e.f. 14-5-2015
50.8 Lenient view in case of bona fide belief or technical lapses
50.9 Penalty provisions in service tax at a glance w.e.f. 14th May, 2015
50.10 Personal penalty on director, manager or officer of the company
50.11 Penalty for non-payment or delayed payment of service tax upto 14-5-2015
50.12 Penalty in case of fraud, suppression of facts etc. - provisions w.e.f. 8-4-2011 and upto 14-5-2015
CHAPTER 51 APPEALS AND REVISION
51.1 Appellate authorities
51.2 Revision by Central Government
51.3 Further appeals
CHAPTER 52 PROSECUTION AND COMPOUNDING
52.1 Prosecution for offences
52.2 Power to arrest
52.3 Compounding of Offences
CHAPTER 53 MISCELLANEOUS PROVISIONS
53.1 Powers of Central Excise Officers
53.2 Audit of assessee's accounts by departmental officers EA-2000
53.3 Special Audit of Cenvat Credit by Cost/Chartered Accountant
53.4 Advance Ruling
53.5 Settlement of Cases
53.6 Large Taxpayer Unit (LTU)
53.7 Service Tax Return Preparer
53.8 TDS of Income Tax - Whether on amount inclusive of service tax or net of service tax
53.9 Removal of difficulty by Central Government
53.10 Indirect Taxes Dispute Resolution Scheme
CHAPTER 54 EXCISE PROVISIONS MADE APPLICABLE TO SERVICE TAX
54.1 Central Excise sections applicable to service tax
54.2 Parallel provisions in excise, customs and service tax
54.3 Definitions in Excise Act and rules applicable
CHAPTER 55 TAXABLE SERVICES UPTO 30-6-2012
55.1 Advertising Agency's Services
55.2 Air Transport of Passengers for Domestic or International Journey
55.3 Airport Services
55.4 Air Travel Agent's Service
55.5 Architect's Services
55.6 Asset Management including portfolio management
55.7 ATM operations, maintenance or management
55.8 Auctioneers' Service
55.9 Authorised Service Station Services
55.10 Banking and other Financial Services
55.11 Beauty treatment service
55.12 Broadcasting Services
55.13 Business Auxiliary Service
55.14 Business exhibition Service
55.15 Business Support Service
55.16 Cable Services
55.17 Cargo Handling Agency Services
55.18 Cleaning Activity
55.19 Clearing and Forwarding Agent's Services
55.20 Clinical Establishment Services
55.21 Club or Association's Services
55.22 Commercial Training or Coaching Services
55.23 Construction Services
55.24 Consulting Engineer's Services
55.25 Convention Services
55.26 Copyright Services
55.27 Cosmetic surgery or plastic surgery services
55.28 Courier Services
55.29 Credit card, debit card, charge or other payment cards related services
55.30 Credit Rating Agency's Services
55.31 Customs House Agent's Services
55.32 Design Services
55.33 Development and supply of content services
55.34 Dredging Services
55.35 Dry Cleaning Services
55.36 Erection, Commissioning and Installation Service
55.37 Event Management Service
55.38 Fashion Designing Service
55.39 Forward Contract Service
55.40 Franchise Services
55.41 General Insurance Service
55.42 Granting right or permitting commercial use of an event
55.43 Health and fitness service
55.44 Health check-up or preventive care service
55.45 Information Technology Software Services
55.46 Insurance Auxiliary Services
55.47 Intellectual Property Services
55.48 Interior Decorator's Services
55.49 Internet café Services
55.50 Internet telecommunication Services
55.51 Legal Consultancy Services
55.52 Life Insurance Business and management of ULIP
55.53 Mailing list compilation and mailing Service
55.54 Management, Maintenance or Repair Services
55.55 Management or Business Consultant's Services
55.56 Mandap Keeper's Services
55.57 Manpower Recruitment and Supply Services
55.58 Market Research Agency's Services
55.59 Medical records Storing, keeping or maintaining services
55.60 Mining of mineral, oil or gas services
55.61 Motor Vehicle Related Services
55.62 On-line information and data base access or retrieval (Computer network) service
55.63 Opinion poll Service
55.64 Outdoor Caterer's Services
55.65 Packaging Activity Services
55.66 Pandal or Shamiana Services
55.67 Photography Services
55.68 Port and Other Port Services
55.69 Practicing CA/CMA/CS services
55.70 Preferential location or development of complex
55.71 Programme Production (of TV or Radio programmes) services
55.72 Promotion, marketing, organising games of chance including lottery services
55.73 Promotion or marketing of brand service
55.74 Public relations management service
55.75 Rail Travel Agent's Services
55.76 Real Estate Agent's Services
55.77 Recovery Agent Services
55.78 Registrar to an Issue Service
55.79 Rent-a-cab services
55.80 Renting of Immovable Property Services
55.81 Restaurant Service
55.82 Sale of Advertising Space or time
55.83 Scientific and technical consultancy service
55.84 Security Agency's Services
55.85 Share Transfer Agent Services
55.86 Ship Management Service
55.87 Short Term Accommodation Service
55.88 Site formation and clearance, excavation and earthmoving and demolition services
55.89 Sound recording services
55.90 Sponsorship Services
55.91 Steamer Agent's Services
55.92 Stock Broker's services
55.93 Stock exchange, Commodity Exchange, Electricity Exchange services
55.94 Storage and warehousing Services
55.95 Supply of Tangible Goods services
55.96 Survey and exploration of mineral services
55.97 Survey and map making services
55.98 Technical inspection and certification and Technical testing and analysis services
55.99 Telecommunication Services
55.100 Tour Operator's Services
55.101 Transport of persons by cruise ships service
55.102 Transport of goods by aircraft service
55.103 Transport of goods by rail service
55.104 Transport of goods by road service
55.105 Transport of goods (other than water) through pipeline or conduit services
55.106 Transport of goods through waterways
55.107 Travel agent (other than air travel agent and rail travel agent)
55.108 Underwriter Services
55.109 Video production agency service
55.110 Works Contract Service
APPENDICES -
APPENDIX 1 SERVICE TAX : TEXT OF IMPORTANT STATUTORY PROVISIONS
APPENDIX 2 TEXT OF IMPORTANT NOTIFICATIONS
APPENDIX 3 PLACE OF PROVISION OF SERVICES RULES, 2012
APPENDIX 4 SERVICE TAX RULES, 1994
APPENDIX 5 CENVAT CREDIT RULES, 2004
APPENDIX 6 SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006
APPENDIX 7 POINT OF TAXATION RULES, 2011