Statutes governing the levy of Service Tax

March 2, 2015

The Statutes governing the levy of Service Tax are as follows:

  1. The Finance Act, 1994 – Chapter V – Section 64 to 96 I. (referred to as ‘Act’ in this book) this chapter extends to the whole of India except the State of Jammu and Kashmir.
  2. The Finance Act, 2004 Chapter VI – for levy of Education Cess @ 2% on the Service Tax.
  3. The Finance Act, 2007 – for levy of Secondary and Higher Education Cess of 1% on Service tax.
  4. The Service Tax Rules, 1994. (Referred to as ‘Rules’ or STR, 1994 in this book)
  5. The CENVAT Credit Rules, 2004.
  6. The Export of Service Rules, 2005
  7. The Service Tax (Registration of Special categories of persons) Rules, 2005.
  8. The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 11/2006-ST dated 19.4.2006 as amended vide Notification No. 31/2007 – ST dated 22.05.2007.
  9. The Service Tax (Determination of Value) Rules, 2006 (with effect from 19th April 2006) – Notification No. 12/2006-ST dated 19.4.2006 as amended vide Notification No. 24/2006 – ST dated 27.06.2006 and Notification No. 29/2007-ST, dated 22.05.2007.
  10. Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007- Notification No. 32/2007-Service Tax dated 22nd May, 2007 as amended by Notification No. 07/2008-St dated 1st March, 2008.
  11. Service Tax (Removal of Difficulty) Order, 2010 effective from 22.6.2010.
  12. Point of Taxation Rules 2011.

In addition to the above, certain provisions of the Central Excise Act, 1944 are also made applicable for Service Tax matters (Section 83 of the Finance Act, 1994).

Related Topics: FAQ – Central Board of Excise and Customs