Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.

There is no separate statute for service tax, instead it is governed by Chapter V and Chapter VA [Sections 64 to 96(I)] of Finance Act, 1994 (all the chapters together are hereinafter referred to as the "Act") as amended from time to time and the following rules:

• Service Tax Rules, 1994

• Service Tax (Advance Ruling) Rules, 2003

• CENVAT Credit Rules, 2004

• Export of Services Rules, 2005

• Service Tax (Registration of Special Category of Persons) Rules, 2005

• Authority for Advance Rulings (Central Excise, Customs & Service Tax) Procedure Regulations, 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 (Provisional Attachment of Property) Rules, 2008

• Point of Taxation Rules, 2011

The Act extends to the whole of India (including the installations, structures and vessels in the Continental Shelf and Exclusive Economic Zone of India¹) except the State of Jammu & Kashmir. The Excise Department of the Central Government administers the Act.

The Government/CBEC (Central Board of Excise & Customs) has been issuing various notifications, trade notices, circulars and orders granting exemptions, abatements and giving clarifications on various issues. For meanings of various terms, definitions of services and service providers etc, the Act refers to various other laws such as Architects Act, 1972, Motor Vehicles Act, 1988, Banking Regulation Act, 1949 etc. Words and expressions not defined in the Act but defined in Central Excise Act, 1944 or rules made there under, apply to Service Tax as well.

All categories of taxable services are exempt from service tax in the following circumstances:

• Services provided to United Nations or an International Organisation fully exempted.

• Services provided to a developer of SEZ or a unit of SEZ by any service provider for consumption of services wholly within SEZ subject to prescribed conditions. In respect of services consumed partially or wholly outside SEZ, exemption is granted by way of refund subject to conditions & procedures prescribed².

• Services provided by Technology Business Incubator (TBI) or Science & Technology Entrepreneurship Park (STEP) recognized by National Science & Technology Entrepreneurship Development Board (NSTEDB) subject to prescribed conditions.

• Services provided by an entrepreneur located within Technology Business Incubator (TBI) or Science & Technology Entrepreneurship Park (STEP) recognized by National Science & Technology Entrepreneurship Development Board (NSTEDB) subject to prescribed conditions.

• Value of goods and material (supported by documentary evidence) sold to the recipient of service subject to following conditions³:

(i) Service provider has not availed credit under CENVAT Credit Rules, 2004 for such inputs or capital goods sold; or

(ii) In case such credit is availed by service provider, the amount equal to such credit is paid before sale of such goods or material.

• Services provided to any person by RBI fully exempted.

• Services provided by any person to RBI for which service tax is payable by RBI u/s. 68(2) or u/s. 66A fully exempted.

• Services provided for the office use of a foreign diplomatic mission or consular post in India fully exempted.

• Services provided for the personal use or for the use of family members of diplomatic agents or career consular officers posted in a foreign diplomatic mission or consular post in India fully exempted.

• Where any taxable service is:

(i) provided or to be provided by a person who has established a business or has a fixed establishment from where the service is provided or to be provided or has his permanent address or usual place of residence outside India; and

(ii) received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India

such service shall be liable to service tax and shall be treated as if the recipient has himself provided the service in India except where the recipient of service is an individual and has received the said services otherwise for use in business or commerce.

• In cases where service provider has business establishment both in that country and elsewhere, the country, where the establishment is directly concerned with the provision of service is located, to be treated as country from which the service is provided or to be provided.

• A person carrying on business through permanent establishment in India and through another permanent establishment outside India, all such permanent establishments to be treated as separate persons.

I. BASED ON LOCATION OF IMMOVABLE PROPERTY

Conditions:— provided or to be provided in relation to an immovable property situated in India

General Insurance Service (d)	Mandap Keeper Service (m)	Architect Service (p)
Interior Decorator Services (q)	Real Estate Agent (v)	Commercial or Industrial Construction (zzq)
Site formation service (zzza)	Dredging Service (zzzb)	Survey & Map making service (zzzc)
Construction of complex (zzzh)	Auction of property service (zzzr)	Mining of Mineral, Oil or gas (zzzy)
Renting of Immovable Property (zzzz)	Works Contracts Service (zzzza)	Legal Consultancy Service (zzzzm)
Special Service provided by builder (zzzzu)*	Services provided by Restaurants (zzzzv)	Short-Term Accommodation provided by Hotels, Clubs, etc. (zzzzw)

II. BASED ON PLACE OF PERFORMANCE

Provided in relation to goods, material or immovable property situated in India at the time of provision of service through internet, electronic or computer network or other means, such taxable services to be treated as performed in India.

Stock Broker (a)	Courier (f)	Custom House Agent (h)
Steamer Agent (i)	Clearing & Forwarding Agent (j)	Air Travel Agent (l)
Tour Operator (n)	Rent-a-cab Operator (o)	Security Agency (w)
Underwriter (z)	Photography (zb)	Convention (zc)
Videotape production (zi)	Sound recording (zj)	Port service(zn)
Authorised Service station (zo)	Beauty Parlour Service (zq)	Cargo Handling (zr)
Dry cleaning Service (zt)	Event management (zu)	Fashion Designing (zv)
Health & Fitness (zw)	Rail Travel Agent (zz)*	Storage & Warehousing (zza)
Commercial training or coaching (zzc)	Erection, commissioning & Installation (zzd)	Internet Cafe (zzf)
Management, Maintenance or repairs (zzg)	Technical Testing & certification (zzi)	Other Port (zzl)
Airport Service (zzm)	Business Exhibition Service (zzo)	Outdoor Caterers (zzt)
Survey & exploration of mineral (zzv)	Pandal & Shamiana (zzw)	Travel Agent (zzx)
Forward Contracts (zzy)	Cleaning Activity (zzzd)	Membership or club association (zzze)
Packing Service (zzzf)	Stock exchange services (zzzzg)	Commodity Exchange (zzzzh)
Clearing House Services (zzzzi)	Cosmetic & Plastic Surgery (zzzzk)	Transport of coastal goods (zzzzl)
Medical Services (zzzzo)*

III. BASED ON LOCATION OF RECIPIENT OF SERVICE

Conditions :—

• The recipient of such service is located in India for use in relation to business or commerce,

• Where taxable service is of "supply of tangible goods for use" provided to recipient located in India, the tangible goods so supplied should also be located in India during the period of its use by recipient of service.

General Insurance other than immovable property (d)	Advertisement (e)	Consulting Engineer (g)
Manpower Recruitment (k)	Management Consultant (r)	Practising Chartered Accountants (s)
Practising Cost Accountant (t)	Practising Company Secretary (u)	Credit Rating Agency (x) #
Market Research Agency (y) #	Scientific or technical consultancy (za)	Online Information (zh)
Broadcasting (zk)	Insurance Auxiliary-Gen.Insurance (zl)	Banking or Financial (zm)
Cable operator (zs)	Life Insurance (zx)	Insurance Auxiliary-Life Insurance (zy)
Business Auxiliary Services (zzb)	Franchise (zze)	Technical Testing & Analysis Service (zzh) #
Forex Broker (zzk)	Transport of Goods by Air (zzn) #	Transport of Goods by Road (zzp) #
Intellectual Property (zzr)	Opinion Poll Agency (zzs) #	Programme Producer (zzu)
Transport of goods through pipeline or conduit (zzz)	Survey & Map making - Other than immovable property (zzzc)	Mailing list compilation (zzzg)
Registrar to an issue (zzzi)	Share transfer agent (zzzj)	ATM Operation & Maintenance (zzzk)
Recovery Agent (zzzl)	Sale of space for Ad (zzzm)	Sponsorship (zzzn)
Transport of Goods by Rail (zzzp) #	Business Support Services (zzzq)	Auction of property other than immovable (zzzr)
Public relations (zzzs)	Ship Management (zzzt)	Internet Telephony (zzzu)
Credit Card/Debit Card (zzzw)	Telecommunication (zzzx)	Development/supply of content (zzzzb)
Asset Management (zzzzc)	Designing Service (zzzzd)	IT Software Service (zzzze)
Management of Investment under ULIP (zzzzf)	Supply of Tangible Goods for use (zzzzj)	Legal Consultancy Services — other than immovable property services (zzzzm)
Promotion, marketing or organizing	Maintenance of Medical reports of	Promotion of brand of goods/
games of chance (zzzzn)	employees (zzzzp)	service (zzzzq)
Permitting commercial use or exploitation of an event (zzzzr)	Electricity exchange services (zzzzs)	Copyright Services (zzzzt)

* Reclassified vide Notification No.13/2011-ST dated 1st March,2011. Erstwhile, the same was classified under Rule 3(iii)

# Reclassified vide Notification No.13/2011-ST dated 1st March,2011. Erstwhile, the same was classified under Rule 3(ii)

• Following taxable services specified in sub-clauses of Section 65(105) not to be considered for these rules:

— (zzzo) — to any passenger by an aircraft operator in relation to scheduled or non scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class.

— (zzzv) — to any person, by any other person, in relation to transport of such person embarking from any port or other port in India by a cruise ship.

• The recipient of taxable service provided from outside India and received in India to make application of registration u/s. 69 of The Finance Act, 1994.

• The taxable service provided from outside India and received in India shall not be treated as output service for the purpose of availing CENVAT credit.

• The value of taxable service provided from outside India as per provisions of Section 66A shall be the actual consideration charged.

• The value of taxable service specified in Rule 3(ii) of Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 (i.e., partly performed in India) shall be the total consideration paid by the recipient of such service including value of taxable service partly performed outside India.

• For the purpose of this rule, "India" includes the installation, structures & vessels located in the continental shelf of India & the Exclusive Economic zone of India⁴ for the purpose of prospecting or extraction or production of mineral, oil and natural gas and supply thereof

• Governed by Export of Service Rules, 2005 introduced from 15th March, 2005.

• For the purpose of these rules, the meaning of terms "input" and "input service" shall be that as defined in The CENVAT Credit Rules, 2004.

• The taxable service to be treated as export of service on fulfilling various conditions listed here below:

Category of Service and Sub-clause of Section 65(105)	Conditions for service to be treated as export of service, if service is
Refer to table given under point 3 i.e. Tax on Import of Services.	Provided in relation to an immovable property situated outside India
Refer to table given under point 3 i.e. Tax on Import of Services.	Performed partly or wholly outside India Where taxable service is of 1) Management, Maintenance or Repairs 2) Technical Inspection & Certification Provided in relation to goods, material or immovable property situated outside India at the time of provision of service through internet, electronic or computer network or other means, such taxable services to be treated as performed outside India.
Refer to table given under point 3 i.e. Tax on Import of Services.	i) Where the taxable service provided is used in or in relation to commerce or industry:
	The recipient of such service is located outside India
	In case the recipient of service has any commercial or industrial establishment or office relating thereto in India, order for provision of such service is made from a commercial or industrial establishment or any office located outside India
	ii) Where the taxable service provided is used other than in or in relation to commerce or industry, the recipient of service is located outside India at the time of receipt of service.
	iii) Where taxable service is of “supply of tangible goods for use” provided to recipient located outside India, the tangible goods so supplied should also be located outside India during the period of its use by recipient of service.

• Besides conditions specified in column 3, for any service to be treated as export of service, payment for such service should be received in convertible foreign exchange. However, in respect of period from 1st March 2007 to 26th February, 2010, additional condition of the service having been provided from India and used outside India is also required to be satisfied.

• For the purpose of this rule, India includes the installation, structures & vessels located in the continental shelf of India & the Exclusive Economic zone of India ⁵for the purpose of prospecting or extraction or production of mineral, oil and natural gas and supply thereof

• Following taxable services specified in sub-clause of Section 65(105) not to be considered for these rules:

— (zzzo) — to any passenger by an aircraft operator in relation to scheduled or non scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class.

— (zzzv) — to any person, by any other person, in relation to transport of such person embarking from any port or other port in India by a cruise ship.

• Any taxable service may be exported without payment of tax.

4.1. REFUND/REBATE UNDER EXPORT OF SERVICE RULES, 2005

• Rebate of service tax, education cess and secondary & higher education cess paid on taxable service exported in terms of Rule 3 of Export of Service Rules, 2005, to any country other than Nepal & Bhutan, granted subject to following conditions (Notification No. 11/2005-ST dated 19th April, 2005).

1. Payment for taxable services exported in terms of Rule 3 is received in India in convertible foreign exchange;

2. Rebate to be claimed only if service tax and cess have been paid on the taxable service exported; and

3. Claim of rebate of service tax and cess is not less than Rs. 500/-.

• The rebate so granted shall be recoverable with interest as per provisions of Sections 73 & 75 of The Finance Act, 1994 if—

— Service tax and cess, rebate of which has been claimed, have not been paid on such taxable services; or

— Taxable service, rebate on which has been claimed, has not been exported.

• Rebate of duty paid on excisable inputs and service tax, education cess & secondary & higher education cess paid on taxable input service used in providing taxable services exported in terms of Rule 3 of Export of Service Rules, 2005, to any country other than Nepal & Bhutan, granted subject to following conditions (Notification
No. 12/2005-ST dated 19th April, 2005).

1. Payment for taxable services exported in terms of Rule 3 is received in India in convertible foreign exchange;

2. Rebate to be claimed only if duty, service tax and cess on inputs and input services have been paid;

3. Claim of rebate of duty, service tax and cess is not less than Rs. 500/-; and

4. No CENVAT Credit has been availed on inputs and input services on which rebate has been claimed.

• The rebate so granted shall be recoverable with interest as per provisions of Sections 73 & 75 of The Finance Act, 1994 if—

— Duty, service tax and cess, rebate of which has been claimed, have not been paid;

— Taxable service, rebate on which has been claimed, has not been exported; or

— CENVAT Credit has been availed on inputs and input services on which rebate has been claimed.

5.1 The Gross amount charged is inclusive of Service Tax

When the gross amount is inclusive of service tax payable,

                                              Gross amount charged * 100
Value of taxable service = --------------------------------------------
                                               100 + rate of service tax

The terms "consideration", "money" and "gross amount charged" are defined for the purpose of valuation of taxable services

5.2 Service Tax (Determination of Value) Rules, 2006

• Notified w.e.f. 19th April, 2006.

• In cases Central Excise Officer is not satisfied with the value so determined by the service provider, he shall issue notice to service provider and after giving reasonable opportunity of being heard, determine the value of such taxable services.

• All expenditure or cost incurred by service provider in the course of providing taxable service to be included in the value for the purpose of charging service tax.

• On satisfying all the following conditions listed here below, all expenditure or cost incurred by service provider as a pure agent⁶ of the recipient of service to be excluded from value of taxable service:

(i) the service provider acts as a pure agent of the recipient of service when he makes payment to third party for the goods or services procured;

(ii) the recipient of service receives and uses the goods or services so procured by the service provider in his capacity as pure agent of the recipient of service;

(iii) the recipient of service is liable to make payment to the third party;

(iv) the recipient of service authorises the service provider to make payment on his behalf;

(v) the recipient of service knows that the goods and services for which payment has been made by the service provider shall be provided by the third party;

(vi) the payment made by the service provider on behalf of the recipient of service has been separately indicated in the invoice issued by the service provider to the recipient of service;

(vii) the service provider recovers from the recipient of service only such amount as has been paid by him to the third party; and

(viii) the goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account.

• There are specific inclusions and exclusions for valuation of taxable service.

5.3 Valuation for the purpose of works contract services

• Value of taxable service for works contract services shall be equivalent to gross amount charged for works contract less value of transfer of property in goods involved in execution of said works contract and VAT/Sales Tax.

• In case VAT or Sales Tax is paid on actual value of transfer of property in goods involved in execution of works contract, then such value adopted for payment of VAT to be taken as value of transfer of property for determining the value of works contract service as referred above.

• There are specific inclusions and exclusions for valuation of works contract services⁸.

• Option to discharge service tax @4.12% (2.06% up to 28th February, 2008) of the gross amount charged under the Works Contract Composition Scheme subject to fulfilment of conditions.⁹

• W.e.f. 7th July, 2009, free supplies of goods are required to be included for the purpose of calculating gross amount under Works Contract Composition Scheme subject to conditions¹⁰.

5.4 Valuation for the purpose of Foreign Exchange Broker

• Option to pay service tax as per value determined under Sec 67 of Finance Act, 1994 read with Rule 2B¹¹ of Service tax (Determination of Value) Rules, 2006, which provides as under

(i) For a currency, when exchanged from, or to, Indian Rupees (INR), the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India (RBI) reference rate for that currency for that Time, multiplied by the total units of currency. Where the RBI reference rate for a currency is not available, the value shall be 1% of the gross amount of Indian Rupees provided or received, by the person changing the money.

(ii) In case where neither of the currencies exchanged is Indian Rupee, the value shall be equal to 1% of the lower of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by RBI.

• Service provider has the option to pay service tax as under [Rule 6(7B) of Service Tax Rules, 1994]¹²

5.5 Valuation for the purpose of Air Travel Agents Services

• Option is available to the Air Travel Agents under Rule 6(7) of Service Tax Rules, 1994 wherein they can pay service tax as under:

(i) On Domestic Bookings – 0.60% of Basic Fare¹³

(ii) On International Booking – 1.20% of Basic Fare

5.6 Valuation for the purpose of Transport of passenger by Air Service

• Service tax applicable in respect of Transport of passengers by air service is revised w.e.f. 1st April, 2011 as follows¹⁴:

(i) Domestic (Economy) — lower of 10% of value of ticket or Rs. 150/- Per Journey

(ii) International (Economy) — lower of 10% of value of ticket or Rs. 750/- Per Journey.

(iii) Domestic/International (other than Economy) — 10% on value of Ticket

5.7 Valuation for the purpose of Life Insurance Services

W.e.f. 1st May, 2011, an option has been given to insurer carrying on life insurance business to pay tax [Rule 6(7A) of Service Tax Rules, 1994]¹⁵:

• Either on the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of policy holder, if such amount is intimated to the policy holder at the time of providing of service;

• Or 1.5 per cent of the gross amount of premium charged from a policy holder.

• Provided that such option shall not be available in cases where the entire premium paid by the policy holder is only towards risk cover in life insurance.

5.8 Valuation for the purpose of Promotion, Marketing, or Organising of games of chance, including Lottery

• Option is available to the Distributor or Selling Agents under Rule 6(7C) of Service Tax Rules, 1994¹⁶ wherein they can pay service tax as under

Sl. No.	Rate	Condition
1.	Rs. 6,000 on every Rs. 10 lakh (or part thereof) of aggregate face value of Lottery tickets printed by the organising State for a draw	If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80%
2.	Rs. 9,000 on every Rs. 10 lakh (or part thereof) of aggregate face value of Lottery tickets printed by the organising State for a draw	If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80%

• Rule 4A(1) requires every taxable service provider to issue, not later than 14 days from date of completion of service or receipt of any payment towards such service, whichever is earlier, serially numbered invoice or bill or challan duly signed by him or person authorized by him containing following details:

(i) name, address and registration number of service provider;

(ii) name and address of service receiver;

(iii) description, classification and value of taxable service;

(iv) service tax.

• In case of "continuous supply of service"¹⁷, invoice/bill/challan is to be issued within 14 days of the date when each event specified in the contract, which requires the service receiver to make any payment to service provider, is completed.

• In case of service provider of Banking and Other Financial Services, any document containing prescribed particulars will be considered as invoice/bill/challan and such document need not contain serial No. and address of service receiver.

• In case of service provider of Air Transport of Passenger Service, ticket in any form will be considered as invoice/bill/challan and such ticket need not contain registration no. of service provider, classification of the service & address of service receiver.

• Besides issuing invoice or bill or challan containing prescribed particulars, Rule 4A(1) requires Goods Transport Agency (other than GTAs whose services are wholly exempted in relation to transport of goods by road) to issue serially numbered consignment note containing:

(i) name of consignor and consignee;

(ii) registration number of goods carriage in which goods are transported;

(iii) details of goods transported;

(iv) details of place of origin and destination;

(v) person liable for paying service tax whether consignor, consignee or GTA.

• Rule 4A(2) requires, every ‘input service distributor’ to issue serially numbered invoice or bill or challan duly signed by him or person authorized by him containing following details:

(i) name, address, registration number, serial number and date of invoice or bill or challan of input service provider;

(ii) name & address of input service distributor;

(iii) name and address of recipient of credit;

(iv) amount of credit distributed.

• In case of input service distributor being an office of a Banking and Other Financial Service provider, any document containing prescribed particulars will be considered as invoice/bill/challan and such document need not contain serial no.

Registration	Within 30 days from the date on which service tax is levied or within 30 days of commencement of business of providing a taxable service, whichever is later
Payment of Service Tax	By individuals, proprietary firms and partnership firms: In respect of service deemed to have been provided as per Point of Taxation Rules, 2011 during the quarter Payable By 1st April to 30th June 5th July 1st July to 30th September 5th October 1st October to 31st December 5th January 1st January to 31st March 31st March
	By others: In respect of services deemed to have been provided as per Point of Taxation Rules, 2011 during each month except March  5th of following month In respect of services deemed to have been provided as per Point of Taxation Rules, 2011 during the month of March 31st March
	If service tax is paid electronically through internet banking, the due date for payment shall be 6th of month following month/quarter except for the month/quarter ending on March.
Filing of half yearly return	For half year 1st April to 30th September   — By 25th October For half year 1st October to 31st March     — By 25th April

• Exemption granted to service provider from levy of service tax on taxable service of "aggregate value not exceeding ten lakh rupee"¹⁸ in any financial year. The above exemption is not available to:

1. taxable services provided by a person under a brand name or trade name¹⁹ of another person; or

2. such value of taxable service for which service tax is payable by person specified in section 68(2) (i.e., other than service provider).

The above exemption is available subject to following conditions:

1. exemption is optional, which once exercised in a financial year, cannot be withdrawn during remaining part of such financial year;

2. service provider not to avail CENVAT credit (under Rule 3 or Rule 13 of CENVAT Credit Rules, 2004) of service tax on any input service used for providing such taxable service for which exemption is opted for;

3. service provider not to avail CENVAT credit (under Rule 3 of CENVAT Credit Rules, 2004) of duty on capital goods received in his premises during period of availment of this exemption;

4. service provider to avail CENVAT credit on inputs or input services (used for providing taxable service) received on or after the day he starts paying tax;

5. service provider to pay an amount of CENVAT credit taken by him for inputs lying in stock or in process on the day on which he starts availing exemption;

6. balance unutilized CENVAT credit on account of inputs and input services (used in providing service for which exemption is availed) to lapse on the date on which he starts availing exemption;

7. for arriving at aggregate value of taxable service, services provided under all the categories from one or more premises to be included;

8. aggregate value of taxable service rendered by service provider from one or more premises not to exceed rupees ten lakh in preceding financial year.

• For determining aggregate value not exceeding rupees ten lakh in relation to taxable service provided by GTA, the payment received towards such services, on which service tax is payable by person other than GTA, shall not be taken into account.

• Application for registration to be made by every person liable for paying the service tax in Form ST-1 within 30 days from the date on which service tax is levied or within 30 days from the date of commencement of business of providing taxable service, whichever is later.

• Application for registration in Form ST-1 to be made by Input Service Distributor within 30 days from the date of commencement of business or 16th June, 2005 whichever is later

• Application for registration in Form ST-1 to be made within 30 days by service provider whose aggregate value of taxable service in a financial year exceeds rupees nine lakhs²⁰.

• Normally, the service provider is liable to register & pay tax, except in case of:

— insurance auxiliary services provided by insurance agents related to general insurance or life insurance business, where, General Insurance Co. or Life Insurance Co. (who has appointed such agents) is liable to register and pay tax;

— taxable service provided or to be provided by any person from a country other than India and received by any person in India u/s. 66A of the Act, it is the person receiving the taxable service in India who is liable to register and pay tax.

— taxable service provided by GTA in relation to transport of goods by road in goods carriage, where either consignor or consignee of goods is:

1. any factory registered under or governed by The Factories Act, 1948;

2. any company formed or registered under The Companies Act, 1956;

3. any corporation established by or under any law;

4. any society registered under The Societies Registration Act, 1860 or any law corresponding to that act in force in any part of India;

5. any co-operative society established by or under any law;

6. any dealer of excisable goods, who is registered under The Central Excise Act, 1944 or rules made thereunder; or

7. any body corporate established, or a partnership firm registered, by or under any law

it is the person making payment of freight who is liable to register and pay tax.

— business auxiliary service of distribution of mutual fund provided by distributor or agent of mutual fund, where, Mutual Fund (who has appointed such distributor or agents) is liable to register and pay tax.

— sponsorship services provided to any body corporate or firm, where, the body corporate or firm located in India, who receives such sponsorship service is liable to register and pay tax.

• Separate registration to be obtained in respect of each premises from where taxable services are rendered/received.

• In case assessee liable to pay service tax on taxable service provided/received from more than one premise or office and has centralized billing or accounting system, he may register such premise or office where centralized billing or accounting system is located. In such cases, application for registration to be made to CCE in whose jurisdiction the premise or office, from where centralized billing or accounting is done, is located.

• Assessee to obtain single registration for all the taxable services provided by him.

• Every assessee to intimate in writing to AC/DC of any change in information or detail furnished in Form No. ST-1 at the time of registration or any additional information or detail which he intends to furnish within 30 days of such change.

• Registration certificate in Form ST-2 shall be granted within 7 days from date of application/intimation, failing which the registration applied for shall be deemed to have been granted.

• In case of transfer of business, transferee to obtain a fresh certificate of registration.

• Registration certificate to be surrendered immediately to the Superintendent of Central Excise by an assessee who ceases to provide taxable service.

• Superintendent to cancel the registration certificate after ensuring that the assessee has paid all monies due to the Central Government.

• Assessee is required to register himself with ACES (Automation of Central Excise & Service Tax) in order to be recognized as bonafide user. The detailed procedure is laid down in the circular²¹.

10.1 Point of Taxation

• Point of Taxation shall be the receipt of consideration for taxable service or issue of bill, whichever is earlier.

• If no invoice is issued within 14 days of the completion of service, Point of Taxation shall be the date of completion of such service.

10.2 Applicable rate of tax in case of change in rate of tax

The rate applicable for payment of Service Tax in case of change in rate of Service Tax is tabulated as under:

Provision of Service	Issue of Invoice	Receipt of Payment	Applicable Rate
Before	After	After	Date of Invoice or Receipt of Payment, whichever is earlier – New Rate
Before	Before	After	Date of Issue of Invoice – Old Rate
Before	After	Before	Date of Receipt of Payment - Old Rate
After	Before	Before	Date of Invoice or Receipt of Payment, whichever is earlier - Old Rate
After	Before	After	Date of Receipt of Payment - New Rate
After	After	Before	Date of Issue of Invoice - New Rate

10.3 Point of Taxation in case of Introduction of New Services

When the new services are bought under the tax net for the first time, no service tax is payable if

• Invoice is issued and payment for such invoice is received before introduction; or

• Payment is received before introduction and invoice is issued within 14 days of receipt of payment.

10.4 Point of Taxation in case of Continuous Supply of Services

• "Continuous Supply of Service" means any service which is provided or to be provided continuously under a contract for a period exceeding 3 months; and following services irrespective of duration of provision of service

Ø Commercial or Industrial Construction [Sec. 65(105)(zzq)]

Ø Residential Complex Construction Services [Sec. 65(105)(zzzh)]

Ø Telecommunication Services [Sec. 65(105)(zzzx)]

Ø Internet Telecommunication Services [Sec 65(105)(zzzu)]

Ø Works Contract Services [Sec. 65(105)(zzzza)]

• The Point of Taxation in case of continuous supply of service would be as explained in clause 10.1 above.

• Where the provision of the whole or part of the service is determined periodically on the completion of an event in terms of a contract, which requires the service receiver to make any payment to service provider, the Point of Taxation shall be the date of completion of each such event.

• Individuals / Proprietary Firms / Partnership Firms: Point of Taxation shall be receipt of payment for providing below-mentioned services

Ø Architect’s Services [Section 65(105)(p)]

Ø Interior Decorator’s Services [Section 65(105)(q)]

Ø Practicing Chartered Accountant’s Services [Section 65(105)(s)]

Ø Practicing Cost Accountant’s Services [Section 65(105)(t)]

Ø Practicing Company secretary’s Services [Section 65(105)(u)]

Ø Scientific or Technical Consultancy Services [Section 65(105)(za)]

Ø Legal Consultancy Services [Section 65(105)(zzzzm)]

• Export of Services: Point of Taxation shall be receipt of payment for services exported as per Export of Services Rules, 2005. However, if the payment for exports is not received within the period specified by the RBI (presently 12 months), then the Point of Taxation shall be as applicable as per clause 10.1 above.

• Receiver of Services u/s. 68(2): Point of Taxation shall be the date of payment. However, if the payment is not made within 6 months of the date of invoice, then the Point of Taxation shall be as applicable as per clause 10.1 above.

• Associated Enterprises:

Ø Service provider is located outside India: Point of Taxation shall be date of credit in the books of account of the service receiver or date of payment, whichever is earlier.

Ø Service provider is located within India: Point of Taxation shall be as applicable as per clause 10.1 above.

10.6 Point of Taxation in case of Copyrights, etc.

• The date of agreement if the amount of consideration is ascertainable at the time when the services are performed.

• If the amount of consideration is not ascertainable at the time of performance, at each time when a payment, in respect of such use or the benefit, is received or an invoice is issued, whichever is earlier

10.7 Transitional Provision

• Where the provision of service is completed or the invoices are issued prior to 1st April, 2011, the provisions of these rules shall not be applicable.

• An option is also available wherein the taxpayer can pay service tax on receipt basis for services completed or invoices are issued prior to 1st July, 2011.

• While charge of service tax is on provision of service, tax is payable only when the value of taxable service is received.

• W.e.f. 1st April,2011, payment of service tax is to be made by the due date following the calendar month/quarter in which the service is deemed to have been provided as per the Point of Taxation Rules, 2011.

• Service tax is not payable on services provided free of charge²²

• For due dates for payment of tax refer table given in clause no. 7 hereinabove.

• Service tax to be paid in Form GAR-7 into the designated bank.

• W.e.f. 1st April, 2010, the assessee who has paid service tax of Rs. 10 lakhs or more (including the amount paid by utilization of CENVAT Credit) in preceding financial year, is required to deposit service tax electronically through internet banking²³.

• The date of presentation of cheque to the designated bank shall be the date of payment, provided the cheque is not dishonoured.

• Option to assessee to pay service tax in advance and adjust the tax so paid against his liability of service tax for subsequent period subject to following conditions:

• Excess tax paid for service which is not rendered fully or partly or where the amount of invoice is renegotiated due to deficient provision of service or any terms contained in a contract, is allowed to be adjusted against subsequent period’s liability, provided the service charges & service tax thereon is refunded to the service recipient or the service provider has issued credit note for value of service not so provided.

• Excess service tax paid is permitted to be adjusted against liability for succeeding month/quarter subject to following conditions:

• Application to be made to the Central Excise Officer (CEO) to make provisional assessment of tax, when assessee is unable to correctly estimate actual tax payable.

• When service tax is not paid in full by the assessee based on his self assessment, the same shall be recovered u/s. 87 as any amount due to Central Government.

• Returns to be filed in Form ST-3 in triplicate, indicating inter alia, month/quarter wise details for each of the taxable service rendered along with copies of relevant challans.

• W.e.f. 1st April, 2010, the assessee who has paid service tax of Rs. 10 lakhs or more (including the amount paid by utilization of CENVAT Credit) in preceding financial year is mandatorily required to file the return electronically²⁵.

• Every assessee, at the time of filing first return is required to furnish list of records maintained for accounting of transactions related to:

(i) providing of any service;

(ii) receipt or procurement of input services and payment for the same;

(iii) receipt, purchase, manufacture, storage, sale or delivery related to input & capital goods;

(iv) other activities such as manufacture/sale of goods;

(v) all other financial records maintained under normal course of business.

• Assessee may revise return within 90 days from the date of submission of original return.

• A NIL return is also required to be filed.

• Assessee who has obtained service tax registration in view of Rule 3(2) of Service Tax (Registration of Special Category of Persons) Rules, 2005 is not required to file half yearly service tax return till he is not liable to pay service tax²⁶.

• In case of provisional assessment for any month/quarter, assessee to submit a memorandum in Form ST-3A, giving details of difference between the provisional amount of service tax deposited and the actual amount of service tax payable for each month along with the half-yearly return in Form ST-3.

• CEO empowered to call accounts, documents or other necessary evidence in case person liable to pay service tax:

a) fails to furnish the return u/s. 70;

b) having filed return, fails to assess tax correctly

• After giving an opportunity of being heard to assessee, CEO to make assessment of value of taxable service and determine sum payable by/refundable to assessee on the basis of assessment.

• Opportunity of being heard to be given to the assessee if he so desires in any proceedings under this Act.

• Maximum three adjournments can be granted to assessee on his showing sufficient and reasonable cause.

• CEO may serve show cause notice on a person chargeable with service tax within one year from the ‘relevant date’, where any service tax:

(a) has not been levied or paid; or

(b) has been short levied or short paid; or

(c) has been erroneously refunded

and thereafter determine the amount of service tax due and payable.

• The period for issuing such show cause notice shall be five years from the ‘relevant date’, where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded (hereinafter collectively referred to as ‘specified events’) by reason of—

(a) fraud; or

(b) collusion; or

(c) wilful misstatement; or

(d) suppression of facts; or

(e) contravention of any of the provisions of Chapter V of the Act or of the rules made there under with an intent to evade payment of service tax.

The "relevant date" to be determined as under:

	Circumstance	Relevant date
A.	In the case of taxable service for which service tax has not been levied or paid or has been short levied or short paid:
	i) if the assessee is liable to file the return, and
	a) return is filed	Date on which return filed
	b) return is not filed	Last date on which the return is to be filed
	ii) in other cases	Date on which tax is to be paid
B.	Where service tax is provisionally assessed	Date of adjustment of service tax after final assessment
C.	Where any sum has been erroneously refunded	Date of refund

• Section 73(3) provides that for ‘specified events’, the person chargeable with the service tax or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment or on the basis of tax ascertained by CEO before service of notice on him u/s.73(1) in respect of service tax and inform CEO of such payment in writing, who on receipt of such information shall not serve notice u/s. 73(1). The provisions of section 73(3) shall not apply to specified events occurring by reason of:

a) fraud; or

b) collusion; or

c) wilful misstatement; or

d) suppression of facts; or

e) contravention of any of the provisions of this chapter or of the rules made there under with intent to evade payment of service tax;

and cases where service tax had become payable or ought to have been paid before 14th May, 2003.

• Explanation 2 to Section 73(3) provides that penalty shall not be imposed under any provisions in respect of payment of service tax U/s.73(3) and interest thereon.

• Section 73(4A) provides that where any service tax has not been levied/paid or has been short levied/paid or erroneously refunded which is found during the course of any audit, investigation or verification and true & complete details of transactions are available in the "specified records" (records including computerized data as are required to be maintained by an assessee in accordance with any law for the time being in force or where there is no such requirement, the invoices recorded by the assessee in the books of accounts), the assessee may pay the service tax in full or in part, along with interest u/s. 75 & penalty equal to 1% of such tax for each month of default (subject to maximum penalty of 25% of such tax) before service of notice on him. The CEO on intimation of such payment, shall not serve any notice u/s. 73(1) in respect of amount so paid and proceedings in respect of such tax shall be deemed to have been concluded.

• Service provider to pay forthwith any amount collected as representing service tax, from recipient of taxable service, in excess of service tax assessed or determined.

• Any person to pay forthwith any amount collected towards service tax, which is not so required to be collected.

• Delay in payment of such tax liable for interest @18%²⁷ p.a.

• W.e.f. 8th April,2011, where the service provider whose value of taxable services provided does not exceed Rs.60 Lacs during any of the financial years covered by the Notice u/s. 73A(3) or during the last preceding financial year, as the case may be, such rate of interest shall be reduced by 3% p.a. [Section 73B].

• Such amount of tax to be credited to Consumer Welfare Fund as referred in Section 12C of The Central Excise Act, 1944 and be refunded to person who has borne the incidence of tax.

• During the pendency of any proceedings u/s. 73 or 73A, for protecting the interests of revenue, CEO may provisionally attach any property belonging to the person on whom notice u/s. 73(1) or 73A(3) is served.

• Every provisional attachment shall cease to have effect after the expiry of six months from the date of the order. However, the CCE may extend the period as he thinks fit which in any case not to exceed two years.

• The Service Tax (Provisional Attachment of Property) Rules, 2008 prescribes procedures and provisions regarding provisional attachment of the property²⁸.

• The Central Government may publish in official gazette, print media, electronic media or any other means, the names and other particulars of:

i) person adjudged to have contravened any provisions with intent to evade service tax

ii) person adjudged to pay but not paid any amount payable u/s. 73A.

• No publication to be made in relation to any person until;

(a) in case no appeal is presented, the time for presenting an appeal to the Commissioner (Appeals) or Appellate Tribunal has expired; or

(b) in case appeal is presented, the same has been disposed off.

• In case of firm, company or other association of persons, the names of partners/directors/managing agents/ secretaries/treasurers/managers/members of the association shall also be published if circumstances of case justify.

Mistake apparent from records can be rectified by CEO within 2 years by passing rectification order after giving assessee reasonable opportunity of being heard, if the rectification results in increasing the liability or reducing a refund to the assessee.

• For the purpose of satisfying as to legality or propriety of any order/decision passed by subordinated adjudicating authority, the CCE may call for and examine the records of any proceedings.

• Within 3 months from the date of communication of such order, CCE may direct such subordinated adjudicating authority to apply to CCE (Appeals) for determination of any point arising out of decision/order as may be specified.

• The adjudicating authority or other authorised officer to make an application to CCE (Appeals) within 1 month from the date of communication of order by CCE. Such application by adjudicating authority or authorised officer shall deemed to be as appeal made against order of adjudicating authority.

21.1 First Appeal to Commissioner of Central Excise (Appeals) (SECTION 85)

• Assessee may file appeal against any decision or order passed by adjudicating authority subordinate to CCE.

• Appeal to be filed in Form ST-4 in duplicate within 3 months from receipt of order of such adjudicating authority along with copy of decision or order.

21.2 Second Appeal to Appellate Tribunal (SECTION 86)

• Assessee may file appeal against an order passed by Commissioner of Central Excise u/s. 73, 83A or an order passed by Commissioner of Central Excise (Appeals) u/s.85.

• Appeal to be filed in Form ST-5 in quadruplicate within 3 months of receipt of order.

• Filing fees for appeal to Appellate Tribunal:

Service tax, interest and penalty involved	Filing Fees (Rs.)
Rs. 5,00,000 or less	1,000
Above Rs. 5,00,000 up to Rs. 50,00,000	5,000
In excess of Rs. 50,00,000	10,000

Nature of default	Section	Quantum	Whether quantum is  discretionary	Maximum limit, if any
Interest on amount collected in excess	73B!	Simple interest @ 18% p.a. w.e.f. 1st April, 2011.	Yes#	Not applicable
Interest on delayed payment	75!	Simple interest @ 18% p.a. w.e.f. 1st April, 2011	No	Not applicable
Penalty for failure to pay service tax	76$	Higher of Rs. 100/- per day or 1% of service tax p.m.	Yes*	50% of the amount of service tax
Late fees for delay in filing return	70(1) & Rule 7C	• Rs. 500/- for delay up to  15 days • Rs. 1,000/- for delay beyond 15 days up to 30 days • Rs. 1,000/- plus Rs. 100/- per day for delay beyond 30 days • CEO empowered to reduce or waive penalty (late fees) for delay in filing return where gross amount of service tax payable is NIL.	No	Rs. 20,000/-
• Failure to take service tax registration  • Failure to furnish information called by CEO, produce document called by CEO or appear before CEO in response to Summons or produce documents in an inquiry	77	At discretion of CEO, up to Rs. 10,000/- or Rs. 200/- for every day during which such failure continues, whichever is higher.	Yes*	Upper limit not prescribed
• Failure to maintain/retain books of account & other documents • Failure to pay tax electronically through internet banking when mandatory • Incorrect and incomplete details on the invoice or failure to account invoice in the books of account. • Any contravention of the provisions or rules for which no separate penalty is provided	77	Up to Rs. 10,000/- for each default	Yes*	Rs.10,000/-
Penalty for service tax not levied/paid or short levied/short paid or erroneously refunded by reason of : • fraud; or • collusion; or • wilful mis statement; or • suppression of facts; or • contravention of any other provisions of this chapter or rules made thereunder with intent to evade payment of service tax	78	100%^ of the service tax sought to be evaded or erroneously refunded.	No*	Not Applicable

# No interest is payable where the amount becomes payable consequent to issue of an order, instruction or direction by the Board U/s. 37B of the CE Act, 1944 and such amount is voluntarily paid in full, without reserving right to appeal against such payment, within 45 days from date of issue of such order, instruction or direction.

* Section 80 provides that no penalty shall be imposed u/s. 76, 77 or 1st proviso to Section 78(1) if the assessee proves that there was reasonable cause for the relevant failure.

^ Where true & complete details of the transactions are available in the specified records, penalty shall be reduced to 50% of service tax. Such penalty is restricted to 25% of service tax, if the amount of service tax, interest and such penalty is paid within 30 days of the date of communication of the adjudicating order. In case the value of taxable services provided by service provider during the preceding financial year or during any of the financial years covered by the Show Cause Notice, as the case may be, does not exceed Rs.60 lakhs, the period of 30 days for such payment is extended to 90 days.

! W.e.f. 8th April, 2011, the rate of interest u/s. 73B & u/s. 75 for delay in payment of tax to be reduced by 3% in case the value of taxable services provided by service provider during the preceding financial year or during any of the financial years covered by the Show Cause Notice, as the case may be, does not exceed Rs. 60 lakhs.

$ If penalty is levied u/s. 78, no penalty can be levied u/s. 76.

• Refund claim to be made to concerned AC/DC in Form R, which should be filed before the expiry of one year from the date of payment of tax²⁹ and should be attached with proof that the incidence of tax has not been passed on to any person.

• In case the refund is not given within 3 months from the date of receipt of refund application, interest should be paid for the period commencing from the date immediately after the expiry of the said 3 months till the date of refund at such rate, not below 5% and not exceeding 30% per annum as is fixed by the Central Government. The rate of interest currently fixed by the Central Government is 6% per annum.

Exemption granted to following taxable services received by an exporter and used for export of goods³⁰

Above exemption is subject to specific conditions notified qua services besides following general conditions, namely:—

Procedure for claiming refund

• Manufacturer exporter registered under Central Excise Act, 1944 to file claim for refund in Form A-1 to the concerned AC/DC of Central Excise having jurisdiction over the factory.

• Exporter who is not registered to file a declaration in Form A-2 with concerned AC/DC having jurisdiction over registered/head office of the exporters.

• Concerned AC/DC to allot Service Tax Code to the exporter within 7 days from date of filing declaration in Form A-2.

• The claim for refund to be filed within 1 year from the date of export of goods. The date of export shall be the date on which the proper office of customs makes an order permitting clearance and loading of said goods for exportation u/s. 51 of the Customs Act, 1962.

• Exporter to enclose all the relevant documents along with claim for refund.

• No claim for refund is allowed if the same is for less than Rs. 500/-.

• Where the amount of refund claimed is upto 0.25% of declared FOB value of export and the exporter is registered with Exports Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, each relevant document specified in Notification No. 17/2009-ST along with original invoice/bill/challan or other document issued in the name of exporter shall be submitted after being certified in a specified manner. The draft of certificate is specified in Para 6.3.3 (vii) of Letter D.O.F.No.334/13/2009-TRU dated 6th July, 2009 issued by Tax Research Unit of Ministry of Finance, Government of India.

• Where the amount of refund claimed is more than 0.25% of declared FOB value of export, the refund claim should be submitted along with certificate from Chartered Accountant who audits the annual account of the exporter under Companies Act, 1956 or the Income-tax Act, 1961.

• The concerned AC/DC to issue refund within one month from receipt of the claim without pre audit irrespective of amount of refund claimed.

• The refund so granted shall be recovered in case the exporter fails to receive the sale proceeds in respect of goods exported within the period allowed under Foreign Exchange Management Act, 1999.

• Exemption granted for service tax leviable U/s.66 & 66A to following taxable services received by an exporter and used for export of goods³².

• Transport of goods by road from CFS or ICD to port/airport from where goods are exported (Section 65(105)(zzp))

• Transport of goods by road directly from place of removal to ICD, CFS or port or airport from where goods are exported (Section 65(105)(zzp))

• Services provided by commission agent located outside India, engaged under contract or agreement or any other document by the exporter in India to cause sale of goods exported

Above exemption is subject to specific conditions notified qua services. Besides exporter is:-

Procedure for claiming EXEMPTION

• Invoice/bill/challan issued by service provider should be in the name of exporter.

• Exporter availing exemption to file half yearly return in Form EXP-2 within 15 days of completion of half year along with certified copies of documents specified in the Notification.

• Exporter to submit certificate to the effect that taxable service to which document pertains have been received and used for export of goods mentioned in Shipping Bill.

• Documents to be certified by authorized person such as proprietor/partner/director.

• The exemption from payment of service tax on commission agent services is restricted to 1% of FOB value of goods.

• In respect of any amount of duty, penalty, interest or any other sum payable, first charge is created on the property of the assessee/ person except the charge already created u/s. 529A of the Companies Act, 1956, the Recovery of Debts Due to Bank & the Financial Institutions Act, 1993 and the Securitisation and Reconstruction of Financial Assets & the Enforcement of Security Interest (SARFESI) Act, 2002, if any.

• In respect of following specified offences involving service tax evasion, prosecution can be initiated after the sanction of the Chief Commissioner of Central Excise.

• Provision of any taxable service without issuance of an invoice

• Receipt of any taxable service U/s.68(2) without issuance of an invoice

• Availment & utilization of CENVAT credit without full or partial actual receipt of taxable service or excisable goods.

• Maintenance of false books of account

• Failure to supply required information or supplying false information

• Failure to pay any amount collected as service tax within 6 months from the date on which such payment becomes due

Amount Involved	Period of Imprisonment
Exceeding Rs. 50 lakhs with special & adequate reasons	Up to 3 years
Exceeding Rs. 50 lakhsin absence of special & adequate reasons	Minimum 6 months which may extend to 3 years
Less than Rs. 50 lakhs	Up to 1 year

• If any person convicted of an offence is again convicted, he shall be punished with imprisonment of a term up to 3 years for every such offence. In absence of special & adequate reasons, minimum imprisonment is of 6 months.

• Following shall not be considered as special & adequate reasons for awarding imprisonment for a term of less than 6 months:

• Accused has been convicted for the first time

• Accused has been ordered to pay a penalty or any other action has been taken against him for the same act

• Accused was not the principal offender & was acting merely as a secondary party in the commission of offence.

• Age of accused

• Monetary limit of Rs.10 lakhsis fixed for launching prosecution. However, monetary limit would not apply in case of repeat offences³³.

• Available only in relation to services proposed to be provided.

• Can be sought for following specified purposes:

(a) classification of services;

(b) valuation of taxable services;

(c) principles to be adopted for determination of value of taxable service;

(d) applicability of notification;

(e) admissibility of service tax credit;

(f) determination of service tax liability on taxable service

• Only following service providers can seek AR:

(1) (a) Non-resident setting up joint venture in India in collaboration with non-resident/resident; or

(b) Resident setting up joint venture in India in collaboration with a non-resident; or

(c) Wholly owned Indian subsidiary company, of foreign company;

who or which, proposes to undertake any business activity in India;

(2) a joint venture in India; or

(3) a resident falling within any such class or category of person notified by Central Government.

(4) any public sector company³⁵

on payment of filing fees of Rs. 2,500/- along with application in Form AAR(ST-I) in quadruplicate.

"Joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non resident having substantial interest in such arrangement.

"Public Sector Company" means any corporation established by or under any Central, State or Provincial Act, or a government company as defined in section 617 of The Companies Act,1956.

• The authority shall pronounce its advance ruling in writing within 90 days of receipt of application and the same shall be binding on the applicant as well Commissioner of Central Excise and subordinates, in respect of applicant and in relation to question on which AR is sought.

• Application shall not be allowed where the question raised is:

a) already pending in applicant’s case before any CEO, Appellate Tribunal or any court;

b) the matter already decided by Appellate Tribunal or any court.

1. Notification No. 14/2010-ST dated 27th February, 2010 in supersession of Notification No. 1/2002-ST dated 1st March, 2002.

2. Notification No. 17/2011-ST dated 1st March, 2011.

3. Notification No. 12/2003-ST dated 20th June, 2003 & Notification No. 12/2004-ST dated 10th September, 2004.

4. Inserted vide Notification No. 16/2010-ST dated 27th February, 2010.

5. Inserted vide Notification No. 6/2010-ST dated 27th February, 2010

6. Defined in Explanation 1 to Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006.

7. Inserted by Notification No. 15/2010-ST dated 27th February, 2010

8. For inclusions & exclusions, refer Notification No. 29/2007-ST dated 22nd May, 2007.

9. Notification No. 32/2007-ST dated 22nd May,2007 as amended by Notification No. 7/2008-ST dated 1st March, 2008.

10. Notification No. 23/2009-ST dated 7th July, 2009.

11. Notification No. 24/2011-ST 31st March, 2011.

12. Notification No. 26/2011-ST 31st March, 2011.

13. Defined in Explanation Rule 6(7) of the Service Tax Rules, 1994.

14. Notification No. 4/2011-ST dated 1st March, 2011.

15. Notification No. 35/2011-ST dated 25th April, 2011.

16. Inserted by the Service Tax (Second Amendment) Rules, 2010 w.e.f. 8th October, 2010.

17. Defined in Rule 2(c) of the Point of Taxation Rules, 2011.

18. For definition, refer Explanation to Notification No. 6/2005-ST dated 1st March, 2005 & amendments thereto.

19. For definition, refer Explanation to Notification No. 6/2005-ST dated 1st March, 2005.

20. Notification No. 26/2005-ST dated 7th June, 2005 as amended by Notification No. 9/2008-ST dated 1st March, 2008.

21. Circular No. 919/09/2010-CX dated 23rd March, 2010.

22. Circular No. 62/11/2003-ST dated 21st August, 2003.

23. Notification No.1/2010-ST dated 19th February, 2010.

24. Notification No. 3/2011-ST dated 1st March, 2011.

25. Notification No. 1/2010-ST dated 19th February, 2010.

26. Letter F. No. 137/58/2007-CX.4 dated 29th March, 2007.

27. Increased from 13% to 18% vide Notification No.15/2011-ST dated 1st March, 2011 w.e.f. 1st April, 2011.

28. Notified vide Notification No. 30/2008-ST dated 1st July, 2008.

29. As per Section 11B of the Central Excise Act, 1944 which is made applicable to the Act.

30. Notification No. 41/2007-ST dated 6th October, 2007 superseded by Notification No.17/2009-ST dated 7th July, 2009.

31. Service Tax includes Primary Education Cess and Secondary & Higher Education Cess (Circular No. 134/3/2011-ST dated 8th April, 2011).

32. Notification No. 18/2009-ST dated 7th July, 2009.

33. Circular No. 140/9/2011-TRU dated 12th May, 2011.

34. Refer Central Excise Duty reference section for these rules.

35. Notification No. 27/2009-ST dated 20th August, 2009.