service tax in indiaService Tax |
Negative List
Regime
CA Pritam Mahure
This Book is a compilation of legal provisions relating to
Service Tax (Negative List Regime). For feedback/queries/
suggestions readers may write to capritam@gmail.com
1 October 2012 Edition
Service Tax | Negative List Regime
CA Pritam Mahure
INDEX
SR Particulars
Page
1
About
4
2
Negative List regime in a nutshell
5
3
Brief Note on Negative List regime
7
4
Service Tax — Statutory provisions
10
5
Service Tax Rules, 1994
64
Service Tax (Determination of Value) Rules, 2006
86
6
Point of Taxation Rules, 2011
97
7
Place of Provision of Services Rules, 2012
105
8
Cenvat Credit Rules, 2004
111
9
Notifications
Not. No.
Reference
Page
25/2012
Mega Exemption Notification
160
26/2012
Abatement Notification
173
27/2012
Foreign Diplomatic Mission
180
29/2012
Exemption on property tax paid on immovable property
183
30/2012
Reverse Charge Mechanism
185
31/2012
Exemption to GTA services received by exporter of
190
goods
32/2012
Exemption of services provided by TBI and STEP
197
33/2012
Exemption to Small Service Providers
200
34/2012
Rescinding of 81 notifications
204
35/2012
Rescinds Works Contract Composition Scheme Rules
208
38/2012
Notified Continuous Supply of Services
209
39/2012
Export - Rebate on inputs and input services
210
Page 2 of 447
Service Tax | Negative List Regime
CA Pritam Mahure
40/2012
Exemption on services provided to SEZ
217
41/2012
Rebate – New simplified scheme (substituting
231
52/2011-ST)
42/2012
Exemption to services provided by Commission Agent
257
43/2012
Exemption to railways (upto 30 September 20120
264
45/2012
Reverse Charge for Directors and security services
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