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Draft Guidance Paper: A Taxation of Services based on Negative List. Introduction.
Guidance Note 2 – What is Service?.
Guidance Note 3 – Taxability of services.
Guidance Note 4 – Negative List of Services.
Guidance Note 5 – Declared Services.
Guidance Note 6 – Exemptions.
Guidance Note 7 – Rules of Interpretation.
Exhibit A1: Negative List of Services.
Exhibit A2: Proposed exemptions under Mega Notification.
Exhibit A3: Gist of other exemptions.
Draft Guidance Paper “B” Place of Provision of Services Rules, 2012.
DRAFT PLACE OF PROVISION OF SERVICES RULES, 2012.
Common registration formalities with Central excise and draft amendments to Service Tax Rules 1994.
EST Registration Form and EST Return for Central Excise and Service Tax.
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