Service Tax – Law and Practice
Service Tax – Law & Practice, by CA Gaurav Gupta, is a handy two-volume set which provides a comprehensive overview of the most essential parts of law of Service Tax post enactment of Finance Act, 2012. The book aims to provide an enriching experience to its readers by presenting the concept of Service, Negative List, Mega Exemptions, and Liability to pay under reverse charge and under Joint Charge in a logical and reasoned manner. The book contains easy references and lucid writing to bring forth the new concept in the manner which is comprehensive yet easy to understand. This book set serves as a textbook for advanced students of Service Tax law and as a reference book for Service Tax law practitioners. The book tries to answer the following for the reader:
Is the book easy to understand?
Can I find information quickly?
Is the book comprehensive?
Main features of the book are:
Incorporating both taxable services as provided prior to Finance Act, 2012 as well as concept of negative services as brought out by Finance Act, 2012.
Comprehensive analysis of ‘What is Service’
Comprehensive analysis of Negative List, Mega Exemptions, Mega Abatements, Taxability under reverse charge and joint charge mechanism
The book contains the various amendments, including a separate chapter with a one-stop shop scheme applicable post Finance Act 2012.
Provisions at a glance for ready reference of practitioner.
The Book is divided in six parts which provides detailed coverage on the following subjects:
Part I: Provisions at a glance, which provides handy reference of all provisions
Part II: Conceptual aspects as updated post Finance Act, 2012
Part III: Procedural aspects as updated post Finance Act, 2012
Part IV: Cenvat Credit as updated post Finance Act, 2012
Part V: Taxable Services
Part VI: Statutory provisions, Master Circulars, Budget Notifications
We wish a happy reading to our readers and invite suggestions to improve any Chapter or elaborate the same as per the requirements of our readers.