Law Governing Service Tax

Service tax is governed by following Law, Rules & regulations:

  • Finance Act, 1994
  • Service Tax Rules, 1994
  • Central Excise (Appeals) Rules, 2001
  • CESTAT (Procedure) Rules, 1982
  • Removal of Difficult Order, 2002
  • Service Tax (Advance Rulings) Rules, 2003
  • CENVAT Credit Rules, 2004
  • CESTAT Procedures Regulations, 2005
  • Central Excise (Removal of Difficulties) Rules, 2005
  • Registration of Special Persons Rules, 2005
  • Export of Service’s Rules, 2005
  • Determination of Value Rules, 2006
  • Import of Service Rules, 2006
  • Works Contract Rules, 2007
  • Dispute Resolution Scheme Rules, 2008
  • Service Tax Dispute Resolution Scheme, 2008
  • Provisional Attachment of Property Rules, 2008
  • Publication of Names Rules, 2008
  • Service Tax Return Preparer Scheme, 2009
  • Removal of Difficulty Order, 2010
  • The Indirect Tax Ombudsman Guidelines 2011
  • Point of Taxation Rules, 2011
  • Place of Provision of Services Rules, 2012
  • Service Tax (Compounding of Offences) Rules, 2012
  • Service Tax (Settlement of Cases) Rules, 2012
  • Service Tax Voluntary Compliance Encouragement Rules, 2013

 

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