Service Tax in India

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

265

46/2012

STR amended for Reverse...