Summary of Service Tax Rules

Service Tax Rules – Service Tax determination of Value Rules, 2006 – Service Tax Rules, 1994 -POT
Rules, 2011 – Place of Provision of Service Rules, 2012

RULES Service Tax determination of Value Rules, 2006 Service Tax Rules, 1994 POT Rules, 2011 Place of Provision of Service Rules, 2012
Rule 1 : Commencement Commencement Commencement Commencement
Rule 2 : Definitions Definitions Definitions Definitions
Rule 2A: Service Portion in a works contract N. A Date of Payment N. A
Rule 2B: Value of Service in relation to money changing N. A N. A N. A
Rule 2C: Value of Service in supply of food (Human Consumption) N. A N. A N. A
Rule 3: Manner of Determination of Value Appointment of Officers Determination of POT Place of provision generally
Rule 4: Rejection of Value Registeration Determination of POT in case of change in effective rate of tax Performance based services
Rule 4A: N. A Taxable Service to be distributed on invoice, bill or challan N. A N. A
Rule 4B: N. A Issue of Consignment Note N. A N. A
Rule 5: Inclusion or Exclusion of costs, etc Records Payment of Tax in case of New Services Immovable property
Rule 5A: N. A Access to Registered Premises N. A N. A
Rule 6: Commission, costs, etc will be included or excluded Payment of Service Tax N. A Provision of services relating to Events
Rule 6A: N. A Export of Services N. A N. A
Rule 7: N. A Returns POT for specified services or persons Services provided at more than one location
Rule 7B: N. A Revision of Returns N. A N. A
Rule 7C: N. A Delay in furnishing the prescribed Return N. A N. A
Rule 8: N. A Form of Appeals to Commissioner of central Excise (appeals) POT in case of copyrights, etc Provider and Recipient are located in taxable territory
Rule 8A: N. A N. A POT in other cases N. A
Rule 9: N. A Form of Appeals to Appellate Tribunal Transitional Provisions Provision of Specified Services
Rule 10: N. A Procedure for Large Taxpayers N. A Provision of Goods transportation Services
Rule 11: N. A N. A N. A Provision of Passenger transportation Services
Rule 12: N. A N. A N. A Services provided on board a conveyance
Rule 13: N. A N. A N. A Powers to notify description of services
Rule 14: N. A N. A N. A Order of Application of Rules

Leave a Reply

Your email address will not be published. Required fields are marked *