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PITHISARIA & PITHISARIA

SERVICE TAX LAW (LAW, PRACTICE & PROCEDURE)

1st Edition 2006-07

The Treatise will prove to be a valuable guide on the subject written with the object of giving a detailed, reliable, authentic and thorough coverage of all the aspects of the law not only about Service Tax provisions but also about applied Central Excise provisions.

Volume 1 & 2

Since the inception of the Service Tax provisions (w.e.f. 1-7-1994), much water has flowed not only in the shape of continuous and torrential amendments effected by the Legislature but also judicial pronouncements handed down by the different CESTAT Benches, CEGAT Benches, High Courts and the Supreme Court. It may be recalled that the Service Tax provisions were introduced in 1994 Budget for the first time in India. No separate enactment has been enacted for the Service Tax provisions till date. The provisions of Service Tax were originally enacted as Chapter V of the Finance Act, 1994 (32 of 1994), containing sections 64 to 96. By the Finance Act, 2003 (32 of 2003), a new Chapter VA, relating to Advance Rulings with respect to Service Tax, containing sections 96A to 96-I, was inserted. At its inception (w.e.f. 1-7-1994) only three services, i.e., Stock Broker Services, Telephone Services and General Insurance Business Services, were brought under Service Tax net and a meagre rate of 5% was fixed as Service Tax. From time to time number of taxable services goes on increasing and also the rate of Service Tax. At present, the rate of Service Tax is 12.24% and the number of taxable services brought under Service Tax net is 97.

alient features of the book : Charts 1 to 11 Various important Service Tax provisions enumerated in brief at a glance Part I : Introduction Part II : Extent, commencement and application of Chapter V of Act 32 of 1994 enacting provisions about levy of service tax [s. 64 of Act 32 of 1994] Part III : Definitions [s. 65 of Act 32 of 1994] Statutory provisions relating to definitions from 1-7-1994 to 1-5-2006 along with case laws pertaining to General Provisions as well as Service Tax provisions Part IV : Divided into 178 chapters contains Definitions as given under Service Tax provisions alphabetically arranged Chapterwise as they stand from time to time Part V : Divided into 118 chapters contains Taxable services as given under Service Tax provisions alphabetically arranged Chapterwise as they stand from time to time Part VI : Divided into 50 chapters contains Chapterwise and sectionwise enumeration of statutory provisions as well as commentary and thorough discussion of case laws from sections 65A to 96-I Appendices : Divided into 21 Appendices contains Exhaustive collection of full and accurate texts of all the Rules, relevant extracts of the Service Tax provisions from the various Finance Act(s), Explanatory Circulars, etc., etc.

Statutory law updated: The Treatise has been updated till 1st October, 2006, as per the changes made by the Finance Act, 2006 (21 of 2006). Definitions alphabetically arranged in Chapterwise form: Each and every definition from its very inception has been reproduced and/or current definition paraphrased in an alphabetical order in Chapterwise form. Sectionwise exhaustive, comprehensive and precise commentary on Service Tax : For the first time an attempt has been made by the Authors of this Treatise to bring out a sectionwise exhaustive, comprehensive and precise commentary on the Service Tax provisions. Taxable services alphabetically arranged in Chapterwise form: Each and every taxable service from its very inception has been dealt with in an alphabetical order so as to cover each and every aspect, i.e., taxable with effect from, definitions, scope, valuation provisions, rate applicable, exemptions provided, provisions with regard to export and/or import of taxable service(s), notifications/circulars/trade notices applicable, with discussion of case law. Legislative amendment(s): Each section as well as each taxable service is followed by ‘Legislative amendment(s)’, which fully and exhaustively elaborates the scope and effect of the Amending Legislation(s).

Accurate and precise footnotes: Accurate and precise footnotes given, indicating particular date from which such change(s) has/have become effective. Exemption Notification(s): Exemption Notification(s) issued from time to time have been fully reproduced u/s 93 in a chronological manner giving serial numbers and stating its latest/current position, i.e., whether the same has been amended, rescinded and/or superseded. Circulars, etc., extracted: Relevant circulars have also been reproduced sectionwise and/or taxable servicewise. Circulars in the nature of Explanatory Circulars which concerns more than one taxable service(s) have been chronologically arranged in Appendix 17 of this Treatise. Copious intelligible and appropriate headings, sub-headings, synopsis, case-law references & citations etc. more than 6,500: Not only statutory provisions but also the judicial decisions have been discussed elaborately under more than 6,500 copious intelligible and appropriate headings, sub-headings & synopsis.

Exhaustive commentary of all the 35 sections of the Central Excise Act, 1944, which have been applied from time to time through section 83 of the Finance Act, 1994 have been given with copious footnotes and accurate and complete historical background. Judicial decisions, relating to Service Tax provisions and applied Central Excise provisions, meticulously discussed. Principles about Interpretation of Statutes discussed elaborately under section 66 of Act 32 of 1994: The principles about Interpretation of Statutes have been dealt with more elaborately and exhaustively. Charts: As many as 11 easy to understand Charts concerning the current statutory position of each and every taxable services given in brief, 8-Digit Accounting Codes for various taxable services (in Chronological as well as Alphabetical order), calculation of Service Tax from time to time, changes made by various Amending Acts, period of limitations, interest/penalties imposable, jurisdiction of Service Tax Commissionerate(s) given. Ready Reckoner 13 Years’, yearwise “Ready Reckoner” 1994 to 2006 : 13 Years yearwise "Ready Reckoner" 1994 to 2006 provided with a Chart displaying periodical calculation of Service Tax as it stands payable from time to time, has been given which makes the publication as a complete and quick referenceable for any period of time.

A golden treasury of information, one of those legal textbooks which is an institution as well as specialists’ classic, unquestionably the best written and the most comprehensive and thorough work available on the SERVICE TAX LAW

Price : Rs.2,590.00

£200.00

$300.00(US)
Pages 2600 (approx.)

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