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.