Service Tax Practice Manual / Ready Reckoner

Chapters / List

1. 1. Abatement, Composite Rate of Tax, and Valuation Scheme for specified services

2. Abatement - Financial leasing including hire purchase

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3. Abatement - Transport of goods by rail

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4. Abatement - Transport of goods in containers by rail by any person other than Indian Railways

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5. Abatement - Transport of passengers by rail

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6. Abatement - Bundled service by way of supply of food etc together with renting of premises

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7. Abatement - Transport of passengers by air

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8. Abatement - Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes.

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9. Abatement - Services of goods transport agency

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10. Abatement - Services of goods transport agency in relation to transportation of used household goods.

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11. Abatement - Services by foreman of chit fund

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12. Abatement - Renting of motorcab

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13. Abatement - Transport of passengers by contract carriage, radio taxi, stage carriage

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14. Abatement - Transport of goods in a vessel

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15. Abatement - Services by a tour operator

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16. Abatement - Construction of a complex, building, civil structure or a part thereof, intended for a sale

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17. Composite Rate of Tax - Air Travel Agent

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18. Composite Rate of Tax - Life Insurance Business

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19. Composite Rate of Tax - Money changing services

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20. Composite Rate of Tax - Lottery

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21. Specified Value - Works contract services

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22. Specified Value - Money changing services

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23. Specified Value - Restaurant or as outdoor catering services

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24. 2. Declared Services

25. Renting of Immovable Property

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26. Construction of Complex, Building, Civil Structure or Part thereof

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27. Temporary transfer or permitting use or enjoyment of any intellectual property rights

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28. Services related to Information Technology Software

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29. Refraining from an act/ tolerating an act / situation

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30. Transfer of goods by way of hiring, leasing, licensing or in any other manner

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31. Activity in relation to delivery of goods on instalments

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32. Works Contact Services

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33. Service portion of supply of food

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34. Right to use the radio-frequency spectrum and subsequent transfers thereof.

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35. 3. Negative List in Service Tax - w.e.f 1.6.2012

36. Services by Government or a local authority

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37. Services by the Reserve Bank of India

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38. Services by a foreign diplomatic mission located in India

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39. Services relating to agriculture

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40. Trading of goods

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41. Any process amounting to manufacture or production of goods

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42. Selling of space or time slots for advertisements

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43. Service by way of access to a road or a bridge on payment of toll charges

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44. Omitted - Admission to entertainment events or access to amusement facilities - From 1.7.2012 to 31.3.2015

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45. Transmission or distribution of electricity

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46. Omitted - Services by way of education - From 1.7.2012 to 14.5.2016

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47. Services by way of renting of residential dwelling for use as residence

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48. Financial Sector

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49. Service of transportation of passengers

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50. Services by way of transportation of goods

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51. Funeral, burial, crematorium or mortuary services

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52. 4. Exempted Services

53. Services provided to the United Nations or a specified international organization

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54. Health care services

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55. Services provided by Cord blood banks

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56. Services provided by operators of the Common Bio-medical Waste Treatment Facility

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57. Veterinary clinic services

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58. Charitable activities

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59. Renting of precincts of a religious place or conduct of any religious ceremony

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60. Services by a specified organisation in respect of a religious pilgrimage

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61. Advocate or Arbitral Tribunals' Services

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62. Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs

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63. Training or coaching in recreational activities

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64. Educational services

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65. Services provided by specified education institutions by specified schemes

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66. Specified educational programmes by Indian Institutes of Management

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67. Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship

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68. Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses

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69. Services provided to a recognised sports body

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70. Sponsorship of tournaments or championships

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71. Construction Services - Services provided to the Government or local authority

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72. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority

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73. Specified Construction services

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74. Construction Services - Original works - Others

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75. Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract

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76. Copyright

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77. Services by a performing artist in folk or classical art forms

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78. Services by way of collecting or providing news

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79. Renting of a hotel, inn, guest house, club, campsite, by whatever name called

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80. Serving of food or beverages by a restaurant, eating joint or a mess

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81. Serving of food or beverages by a canteen maintained in a factory

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82. Transportation of goods by rail or a vessel

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83. Goods transport agency

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84. Renting of Motor Vehicle for transportation of passengers and goods

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85. Transport of passengers

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86. Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public

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87. Services provided in relation to pubic services

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88. General insurance business

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89. Life insurance business

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90. Collection of contribution under Atal Pension Yojana (APY)

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91. The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India

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92. Services provided by an incubatee

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93. Service by an club/association/society to own members

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94. Services by the intermediaries

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95. Job Work

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96. Services by an organiser in respect of a business exhibition outside India

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97. Omitted w.e.f. 1.4.2015 - Public telephone services

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98. Slaughtering of animals

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99. Services provided by person located in a non- taxable territory

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100. Public Libraries

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101. Services by Employees' State Insurance Corporation

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102. Services by way of Transfer of a going concern

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103. Services by way of public conveniences

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104. Municipal services

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105. Services related to loading, unloading, packing, storage or warehousing of rice, cotton

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106. Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve

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107. Services provided by a tour operator to a foreign tourist

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108. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent

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109. Services provided in relation to Fruits and Vegetables

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110. Services provided by way of admission to museum, zoo etc.

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111. Services provided by way of exhibition of movie

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112. Service by way of right to admission to specified events

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113. Services provided by the government /local authority to the business entity

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114. Services provided by EPFO to specified persons

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115. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers

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116. Securities and Exchange Board of India (SEBI)

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117. National Centre for Cold Chain Development

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118. Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

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119. Services provided by Government or a local authority to another Government or local authority

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120. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate

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121. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-

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122. Fines or liquidated damages is payable to the Government or the local authority under contract

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123. Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law

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124. Assignment of right to use natural resources to an individual farmer for the purposes of agriculture

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125. Activity in relation to any function entrusted to a Panchayat

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126. Assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016

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127. Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16

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128. Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).

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129. 5. Reverse Charge

130. Services provided by an Insurance agent to any person carrying Insurance Business

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131. Services provided by a recovery agent to a banking company or a financial institution or a non-banking financial company

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132. Omitted - Services provided by a mutual fund agent or distributor [From 1.4.2015 to 31.3.2016]

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133. Services provided by agents of lottery distributor

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134. Services provided by Goods Transport Agency (GTA)

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135. Services provided by way of Sponsorship

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136. Services provided by an Arbitral tribunal

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137. Services provided by Advocates

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138. Services provided by a director of a company or body corporate

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139. Services provided by Government or Local authority

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140. Services provided by Renting of Motor Vehicle

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141. Services provided by way of supply of manpower or security services

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142. Services provided by way of service portion in works contract

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143. Services provided from non-taxable territory

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144. Services provided by an Aggregator

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145. 6. Service Tax Practice Manual / Ready Reckoner

146. Due dates

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147. Rate of Service Tax at a Glance

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148. Chargeability of Service Tax

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149. 8 Digit Accounting Codes

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150. Classification of Taxable Services upto 30.6.2012

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151. Classification - Principles of Interpretation of Specified Description of Services or Bundled Services

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152. Registration

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153. Valuation of Taxable Services

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154. Composition Schemes in Service Tax

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155. Value of Similar Services or Identical Services - Where value is not known or not ascertainable

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156. Rejection of Value

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157. Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent

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158. Inclusions / Exclusions of certain service-specific items

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159. Valuation in case of free services

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160. Person responsible for determining the value of taxable service

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161. Payment of Service Tax

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162. Advance Payment of Service Tax versus Excess Payment of Service Tax

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163. 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

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164. Exemption - Cost of Goods or Material Sold by the provider of service

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165. Small Service Providers - Value Based Exemption upto 10 lakhs

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166. Person Liable to Pay Service Tax

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167. Records and document

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168. Returns

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169. Assessment

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170. Provisional Assessment

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171. Demand and Recovery

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172. Interest and Penalties

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173. Refund

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174. Search and Seizure

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175. Rectification of Mistakes

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176. Appeal to Commissioner of Central Excise (Appeals)

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177. Appeals

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178. Advance Rulings

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179. Provisions of Central Excise applicable to Service Tax

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180. Provisional Attachment of property

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181. Excess Amount Collected to be deposited

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182. Publication of information in respect of persons

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183. Special Audit

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184. 7. MANDATORY e-PAYMENT OF SERVICE TAX - Effective from 1-10-2006

185. E-PAYMENT INTRODUCTION

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186. PRESENTATION ON E-PAYMENT

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187. E-PAYMENT PROCEDURE

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188. BANKS HAVING E-PAYMENT FACILITY

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189. NOTIFICATION ON SERVICE TAX

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190. SERVICES AND THEIR ACCOUNTING CODES

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191. CONTACT PERSONS IN BANKS FOR SEEKING CLARIFICATION ON MANDATORY

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192. MAILING ADDRESS OF PAY & ACCOUNTS OFFICES & COMMISSIONERATES

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193. E-PAYMENT (F.A.Q.)

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