Service Tax Law

Service Tax determination of

RULES Value Rules, 2006 Service Tax Rules, 1994 POT Rules, 2011

Rule 1 : Commencement Commencement Commencement

Rule 2 : Definitions Definitions Definitions

Rule 2A: Service Portion in a works contract N. A Date of Payment

Value of Service in relation to money
Rule 2B: changing N. A N. A
Value of Service in supply of food
Rule 2C: (Human Consumption) N. A N. A

Rule 3: Manner of Determination of Value Appointment of Officers Determination of POT

Determination of POT in
case of change in effective
Rule 4: Rejection of Value Registeration rate of tax

Taxable Service to be distributed

Rule 4A: N. A on invoice, bill or challan N. A
Rule 4B: N. A Issue of Consignment Note N. A
Payment of Tax in case of
Rule 5: Inclusion or Exclusion of costs, etc Records New Services
Rule 5A: N. A Access to Registered Premises N. A
Commission, costs, etc will be
Rule 6: included or excluded Payment of Service Tax N. A

Rule 6A: N. A Export of Services N. A

POT for specified services
Rule 7: N. A Returns or persons

Rule 7B: N. A Revision of Returns N. A

Delay in furnishing the prescribed
Rule 7C: N. A Return N. A

Form of Appeals to Commissioner POT in case of copyrights,

Rule 8: N. A of central Excise (appeals) etc

Rule 8A: N. A N. A POT in other cases

Form of Appeals to Appellate
Rule 9: N. A Tribunal Transitional Provisions

Rule 10: N. A Procedure for Large Taxpayers N. A

Rule 11: N. A N. A N. A
Rule 12: N. A N. A N. A

Rule 13: N. A N. A N. A

Rule 14: N. A N. A N. A
 Place of Provision of
Service Rules, 2012

Commencement

Definitions

N. A

N. A

N. A

Place of provision generally

Performance based services

N. A
N. A

Immovable property
N. A
Provision of services relating to
Events

N. A
Services provided at more
than one location

N. A

N. A

Provider and Recipient are

located in taxable territory

N. A

Provision of Specified Services

Provision of Goods
transportation Services
Provision of Passenger
transportation Services
Services provided on board a
conveyance
Powers to notify description of
services

Order of Application of Rules

 Service Tax Law

Service Tax determination of Value

RULES Rules, 2006 Service Tax Rules, 1994 POT Rules, 2011
Rule 1 : Commencement Commencement Commencement
Rule 2 : Definitions Definitions Definitions
Rule 2A: Service Portion in a works contract N. A Date of Payment

Value of Service in relation to money

Rule 2B: changing N. A N. A

Value of Service in supply of food

Rule 2C: (Human Consumption) N. A N. A

Rule 3: Manner of Determination of Value Appointment of Officers Determination of POT

Determination of POT in
case of change in effective
Rule 4: Rejection of Value Registeration rate of tax

Taxable Service to be
distributed on invoice, bill or
Rule 4A: N. A challan N. A
Rule 4B: N. A Issue of Consignment Note N. A

Payment of Tax in case of

Rule 5: Inclusion or Exclusion of costs, etc Records New Services

Rule 5A: N. A Access to Registered Premises N. A

Commission, costs, etc will be

Rule 6: included or excluded Payment of Service Tax N. A
Rule 6A: N. A Export of Services N. A

POT for specified services

Rule 7: N. A Returns or persons
Rule 7B: N. A Revision of Returns N. A

Delay in furnishing the

Rule 7C: N. A prescribed Return N. A

Form of Appeals to
Commissioner of central Excise POT in case of copyrights,
Rule 8: N. A (appeals) etc
Rule 8A: N. A N. A POT in other cases
 Form of Appeals to Appellate
Rule 9: N. A Tribunal Transitional Provisions

Rule 10: N. A Procedure for Large Taxpayers N. A

Rule 11: N. A N. A N. A

Rule 12: N. A N. A N. A

Rule 13: N. A N. A N. A

Rule 14: N. A N. A N. A
 Place of Provision of
Service Rules, 2012
Commencement
Definitions
N. A

N. A

N. A

Place of provision generally

Performance based
services

N. A
N. A

Immovable property

N. A

Provision of services
relating to Events
N. A

Services provided at more

than one location
N. A

N. A

Provider and Recipient are

located in taxable territory
N. A
 Provision of Specified
Services

Provision of Goods
transportation Services

Provision of Passenger
transportation Services

Services provided on board

a conveyance

Powers to notify
description of services

Order of Application of
Rules