A free E Book on new service tax system wef 01.07.2012 by CA Rajkumar. S. Adukia is available for download. The Book is Written in simple and easy to under stand Language in well organised manner. Following Basic concepts covered in this Book is listed out below.
1.1. What is Service Tax?
1.2. New Scheme of Taxation
2. What is the meaning of service?
3. History of service tax in India
3.1. Constitutional provisions behind levy of Service Tax
4. Legislations governing service tax
5. Overview of the new system of taxation of services
6.1. Mega exemption
7. Taxability of services
8. Taxability of bundled services
10. Point of Taxation
11. Place of provision of services
14. Other important amendments
15. List of Notifications issued in 2012
16. Important websites