Monday, March 25, 2013

FREE E BOOK SERVICE TAX ACT, RULES CENVAT PoT UPDATED BUDGET 2013 BY CA Pritam Mahure


on Monday, March 25, 2013

About the book - This book is a compilation of key Service Tax Legal provisions (as applicable from 1 July 2012).Wherever possible, relevant amendments have been shown in red colour/ track change. Also, Central Excise provisions which are applicable (vide sec. 83 of FA‘ 1994) to ST legislation are highlighted in green colour.

Service Tax |Negative List Regime
CA Pritam Mahure
4 t h [ B u d g e t ] E d i t i o n 1 M a r c h 2013

Content of Book


1 About 5
2 Negative List regime in a nutshell 6
3 Existing indirect tax system in India 14
4 Service Tax Act— Statutory provisions (Amended) 19
5 Applicable Central Excise provisions (section 83 of FA‘1994)(Amended)
6 Service Tax Rules, 1994 (Amended) 113
7 Service Tax (Determination of Value) Rules, 2006 135
8 Point of Taxation Rules, 2011 145
9 Place of Provision of Services Rules, 2012 151
10 Cenvat Credit Rules, 2004 (Amended) 157
11 Service Tax Voluntary Compliance Scheme, 2013 (New) 206
12 Notifications /Circular /Instructions
13 Union FM Budget Speech 2013 (Extracts) 398
14 TRU Budget 2013 – Service Tax changes 402
15 Article – Budget 2013 – Service Tax changes 405
16 Article – Applicability of ST on Foreign Bank Charges 411
17 Education Guide on Service Tax (dated 20 June 2012) – CBEC 415

For feedback/queries/ suggestions readers may write to [email protected] 

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  1. Thanks CA Pritam Mahure

    ReplyDelete
  2. Thank you sir, Very knowledgeable.

    ReplyDelete
  3. simple tax india is my university for taxation

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  4. its a noble deed for us.

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  5. thank u sir, still i have one question that i register flat on 26 july 2011 in 12 unit apartment which is exempted and rule change from july 2012 , but still we have not received complition certificate should i pay service tax on flat?

    ReplyDelete
    Replies
    1. yes, service tax is applicable on you and you must charge it .

      Delete
  6. Thanx Sir,

    I hope we will also get many more useful knowledge from your side in future.

    Regards,

    ReplyDelete
  7. Sir,

    First of all ......I want to thank you for all the information you have given. It is very very helpful for me. I am just a beginner for taxation because I am from Engineering field.

    Well I have a question?
    Q: We are working with a construction company at Delhi International airport cargo. We are doing steel structural works at Cargo. Now that company is claiming that their zone is Service tax exempted.

    Now how can we confirm the same. Also they are not giving anything in writing on their Letterhead.

    ReplyDelete
    Replies
    1. If you are doing "original work" at airport then it is exempted as per notification 25 dated 20.06.2012 sr no 14

      14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
      (a) an airport, port or railways, including monorail or metro;


      Read more: http://www.simpletaxindia.net/2012/06/negative-list-of-services-revised.html#ixzz2P5KYgrjZ

      Meaning of original work
      Explanation 1.- For the purposes of this rule,-
      (a) “original works” means-
      (i) all new constructions;
      (ii) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
      (iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;

      Read more: http://www.simpletaxindia.net/2012/08/service-tax-on-works-contract-valuation.html#ixzz2P5LRoMvb

      Delete
  8. its is very useful for everyone........ thanks sir for your efforts and time..................

    ReplyDelete