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| Article Name : | | | STATUTES GOVERNING THE LEVY OF SERVICE TAX IN INDIA | | Author Name : | | | Makarand Raghunath Sakhalkar | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | GRT-6626 | | Article URL : | |  | Author Profile View PDF In browser | | Abstract : | | | Service tax is one of the major sources of revenue for the Government. Even after that there is no independent code or any statute for the governance of service tax laws. The laws are not clear, every other day the department comes with a new circular or notification, which has made the entire scenario complicated and problematic for the tax payers. It is not easy to find out the laws relating to a particular service, there are some services which may fall under more than one category and many more problems. The present study considers statutes governing the levy of Service Tax which includes Finance Act 1994 Chapter V and Chapter VA, Service Tax Rules 1994,Service Tax (Advance Rulings) Rules2003,Cenvat Credit Rules 2004,Service Tax (Registration of Special Category of Persons) Rules 2005, Authority for Advance Rulings(Customs, Central Excise and Service Tax) Procedure Regulation2005,Export of Services Rules 2005,Taxation of Services (provided from outside India and received in India ) Rules 2006,Service Tax ( Determination of value ) Rules 2006,Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007,Service Tax (Publication of Names) Rules 2008,Service Tax Dispute Resolution Scheme 2008, Service Tax (Provisional Attachment of Property) Rules 2008,Service Tax Return Preparer Scheme 2009 and Provisions of Central Excise Law applicable to Service Tax. | | Keywords : | | - Service tax,Assessees,Rules,Schemes,Notification,
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