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 |