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Service Tax Practice Manual / Ready Reckoner
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Service Tax Practice Manual / Ready Reckoner

Service Tax Practice Manual / Ready Reckoner

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Chapters / List

  1. Due dates
  2. Rate of Service Tax at a Glance
  3. Chargeability of Service Tax
  4. 8 Digit Accounting Codes
  5. Classification of Taxable Services upto 30.6.2012
  6. Classification - Principles of Interpretation of Specified Description of Services or Bundled Services
  7. Registration
  8. Valuation of Taxable Services
  9. Composition Schemes in Service Tax
  10. Value of Similar Services or Identical Services - Where value is not known or not ascertainable
  11. Rejection of Value
  12. Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent
  13. Inclusions / Exclusions of certain service-specific items
  14. Valuation in case of free services
  15. Person responsible for determining the value of taxable service
  16. Payment of Service Tax
  17. Advance Payment of Service Tax versus Excess Payment of Service Tax
  18. Re-credit of service tax where ST has been paid on receipt of advance or on accrual basis and where such amount is refunded or services are not provided
  19. Exemption - Cost of Goods or Material Sold by the provider of service
  20. Small Service Providers - Value Based Exemption upto 10 lakhs
  21. Person Liable to Pay Service Tax
  22. Records and document
  23. Returns
  24. Assessment
  25. Provisional Assessment
  26. Demand and Recovery
  27. Interest and Penalties
  28. Refund
  29. Search and Seizure
  30. Rectification of Mistakes
  31. Appeal to Commissioner of Central Excise (Appeals)
  32. Appeals
  33. Advance Rulings
  34. Provisions of Central Excise applicable to Service Tax
  35. Provisional Attachment of property
  36. Excess Amount Collected to be deposited
  37. Publication of information in respect of persons
  38. Special Audit
 
 
 

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