CHAPTER-HEADS

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Services at a glance Important sections of Finance Act, 1994 (relating to Service Tax) Important Rules of Service Tax Rules, 1994 Index to Important Notifications under Service Tax

I-9 I-15 I-18 I-20

DIVISION ONE
GENERAL ISSUES
CHAPTER 1 CHAPTER 2 CHAPTER 3 CHAPTER 4 CHAPTER 5 CHAPTER 6 CHAPTER 7 CHAPTER 8 CHAPTER 9 CHAPTER 10 CHAPTER 11 CHAPTER 12 CHAPTER 13 CHAPTER 14 CHAPTER 15

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Background of Service Tax Nature of Service Tax Classification of Service Value of Taxable Service Exemptions from Service Tax Cenvat Credit for Payment of Service Tax Other Issues relating to Cenvat Person liable to pay Service Tax Procedures of Service Tax Assessments, Demands, Adjudication, Refunds Penalties Appeals and Prosecution under Service Tax Export of Services Import of Services Miscellaneous Provisions Constitutional Issues relating to Service Tax

3 7 36 46 69 93 120 130 137 177 200 224 247 262 273

DIVISION TWO
TAXABLE SERVICES
CHAPTER 16 CHAPTER 17 CHAPTER 18 CHAPTER 19 CHAPTER 20 CHAPTER 21

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Advertising Agencys Services Air Transport of Passengers for Domestic or International Journey Airport Services Air Travel Agents Services Architects Services Asset Management including Portfolio Management and Fund Management

287 293 297 302 304 306

CHAPTER 22 CHAPTER 23 CHAPTER 24 CHAPTER 25 CHAPTER 26 CHAPTER 27 CHAPTER 28 CHAPTER 29 CHAPTER 30 CHAPTER 31 CHAPTER 32 CHAPTER 33 CHAPTER 34

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ATM Operations, Maintenance or Management Auctioneers Service Authorised Service Stations Services Banking and other Financial Services Beauty Treatment Services Broadcasting Services Business Auxiliary Service Business Exhibition Services Business Support Services Cable Services Cargo Handling Agency Services Cleaning Activity Clearing and Forwarding Agents Services Clinical Establishment Services Club or Associations Services Commercial Training or Coaching Services Construction Services Consulting Engineers Services Convention Services Copyright Service Cosmetic or Plastic Surgery Services Courier Services Credit Card Related Services Credit Rating Agencys Services Custom House Agents Services Design Services Development and Supply of Content Service Dredging Dry Cleaning Services Erection, Commissioning and Installation Event Management Services Fashion Designing Services Forward Contract Service Franchise Services General Insurance Services Granting Right or Permitting use of an Event Health and Fitness Services Health Check up or Preventive Care Information Technology Software Service Insurance Auxiliary Services

307 309 311 312 327 329 333 355 357 361 363 368 370 379 382 391 404 427 437 439 441 442 445 447 449 453 454 455 456 457 463 465 466 468 471 474 475 476 477 491

CHAPTER 34A : CHAPTER 35 CHAPTER 36 CHAPTER 37 CHAPTER 38 CHAPTER 39 CHAPTER 40 CHAPTER 41 CHAPTER 42 CHAPTER 43 CHAPTER 44 CHAPTER 45 CHAPTER 46 CHAPTER 47 CHAPTER 48 CHAPTER 49 CHAPTER 50 CHAPTER 51 CHAPTER 52 CHAPTER 53 CHAPTER 54 CHAPTER 55 CHAPTER 56 CHAPTER 57 CHAPTER 58 CHAPTER 59 CHAPTER 60

CHAPTER 61 CHAPTER 62 CHAPTER 63 CHAPTER 64 CHAPTER 65 CHAPTER 66 CHAPTER 67 CHAPTER 68 CHAPTER 69 CHAPTER 70 CHAPTER 71 CHAPTER 72 CHAPTER 73 CHAPTER 74

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Intellectual Property Services Interior Decorators Services Internet Cafe Services Internet Telecommunication Service Legal Consultancy Service Life Insurance Business Services Mailing List Compilation and Mailing Service Management, Maintenance or Repair Services Management or Business Consultants Services Mandap Keepers Services Manpower Recruitment or Supply Agencys Services Market Research Agencys Services Medical Records Storing, Keeping, Maintaining Mining of Mineral, Oil or Gas Motor Vehicle Repair and Related Services On-line Information, Access and Retrieval Services Opinion Poll Services Outdoor Caterers Services Packaging Activity Services Pandal or Shamiana Photography Services Port Services Practising CA/CWA/CS Services Preferential Location or Development of Complex Programme Production Services Promotion, Marketing Organising Games of Chance, including Lottery

494 497 499 500 502 505 510 512 520 523 529 535 536 537 539 545 547 548 553 555 557 562 569 574 576 577 580 582 583 584 585 586 587 592 603 605 607 610 613

CHAPTER 74A : CHAPTER 75 CHAPTER 76 CHAPTER 77 CHAPTER 78 CHAPTER 79 CHAPTER 80 CHAPTER 81 CHAPTER 82 CHAPTER 83 CHAPTER 84 CHAPTER 85

CHAPTER 86 CHAPTER 87 CHAPTER 88 CHAPTER 89 CHAPTER 90 CHAPTER 91 CHAPTER 92 CHAPTER 93

Promotion or Marketing of Brand Public Relations Service Rail Travel Agents Services Real Estate Agents Services Recovery Agent Registrar to an Issue Rent-a-cab Services Renting of Immovable Property Restaurant Service Sale of Advertising Space or Time Scientific or Technical Consultancy Services Security Agencys Services Share Transfer Agent

CHAPTER 93A : CHAPTER 94 CHAPTER 95 CHAPTER 96 CHAPTER 97

CHAPTER 98

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Ship Management Service Short-term Accommodation Service Site Formation and Clearance, Excavation and Earthmoving and Demolition

614 615 618 620 622 625 627 631 634 637 644 645 647 650 661 669 670 672 674 691 692 695 696 697 699

CHAPTER 98A : CHAPTER 99

CHAPTER 100 CHAPTER 101 CHAPTER 102 CHAPTER 103 CHAPTER 104

Sound Recording Services Sponsorship Service Steamer Agents Services Stock Brokers Services Stock Exchange, Electricity Exchange, Commodity Exchange and Related Service Storage and Warehousing of Goods Services Supply of Tangible Goods for Use Services Survey and Exploration of Mineral, Oil and Gas Services Survey and Map Making Technical Inspection, Certification, Technical Testing and Analysis Services Telecommunication Services Tour Operators Services Transport of Persons by Cruise Ships Transport of Goods by Air Service Transport of Goods by Rail Transport of Goods by Road Service Transport of Goods other than Water, through Pipeline or other Conduit Transport of Goods through Waterways Travel Agents Services Underwriters Services Video-Tape Production Services Works Contract Service 729

CHAPTER 105 CHAPTER 106 CHAPTER 107 CHAPTER 108 CHAPTER 109

CHAPTER 110 CHAPTER 111 CHAPTER 112 CHAPTER 113 CHAPTER 114 CHAPTER 115 CHAPTER 116

CHAPTER 117 CHAPTER 118 CHAPTER 119 CHAPTER 120 CHAPTER 121

SUBJECT INDEX