Service Tax in India

TABLE OF' CONTENTS
TABLE OF CASES;
RESEARCH METHODOLOGY;
1 . INTRODUCTION;
2. CONSTITUTIONAL BACKGROUND;
3. ADMINISTRATION OF SERVICE TAX;
3.1. FORMATION AND FUNCTIONS OF DGST;
3.2. CHALLENGES BEFORE THE SERVICE TAX ADMINISTRATION IN INDIA;
3.3. ELECTRONIC TAX ADMINISTRATION;
3.4. AUDIT AND INSPECTIONS;
3.5. WIDER NET OF SERVICE TAX AND INCOME TAX;
3.6. ADVANTAGES ATTRIBUTABLE To SERVICE TAX;
3.7. DISADVANTAGES OF SERVICE TAX;
4. THE FINANCE ACT l994;
4.1. CHARGING OF SERVICE TAX;
4.2. TAXABLE SERVICE;
4.3. VALUE OF TAXABLE SERVICE FOR CHARGING SERVICE TAX;
4.4. PERSON WHO HAS To PAY SERVICE TAX;
4.5. No BASIC EXEMPTION AND FEW ABATEMENTS;
4.6. No TAX ON REIMBURSEMENT OF EXPENSES;
4.7. No TAX ON GOODS AND MATERIAL SUPPLIED By SERVICE PROVIDER; 4.8. REGISTRATION;
4.8A REGISTRATION IN CASE OF NON-RESIDENT;
4.9. CREDIT OF SERVICE TAX PAID;
4.9A CONDITIONS FOR AVAILING OF SERVICE TAX;
4.10 APPLICABILITY OF OTHER ACTS TO SERVICE TAX
5. COURT DECISIONS ON SERVICE TAX;
6. CONCLUSION;
7. BIBLIOGRAPHY;
ANNEXURES;
1. The Finance Act, 1994;
2. Service Tax Rules, 1994;
3. Categories Of Taxable Services In Vogue;
4. List Of Services And The Year They Were Introduced In;
5. Various Services: Illustrative Possible Inclusions And Exclusions From Service Tax;
6. Questionnaire;
7. Punishments/Penalties Relating To Service Tax;
8. Persons Liable To Pay Service Tax.