Service tax law is dispersed with numerous notifications, circulars, Rules and references to other statutes. The law itself is extensive, and therefore is not easy to navigate. However, this e-book is both comprehensive and easy to navigate. With this in mind, alongside the text of each section is a hyperlink to the associated rules, notifications, and circulars, with page numbers. In addition, internal references (within sections, rules, notifications, and circulars) are also hyperlinked within the text. The bottom of each page has quick links to enable convenient access to the various elements of service tax law, and backward and forward references to pages viewed have been enabled by tabs on each page.
Amendments have been tracked from the time of the Finance Bill, 2012, i.e. from the switch over to taxation under the Negative List. All information contained in this Referencer corresponds to the legal status as of 23.06.2016.
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