Summary of Service Tax Rules

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Service Tax Rules – Service Tax determination of Value Rules, 2006 – Service Tax Rules, 1994 -POT

Rules, 2011 – Place of Provision of Service Rules, 2012

RULESService Tax determination of Value Rules, 2006Service Tax Rules, 1994POT Rules, 2011Place of Provision of Service Rules, 2012
Rule 1 :CommencementCommencementCommencementCommencement
Rule 2 :DefinitionsDefinitionsDefinitionsDefinitions
Rule 2A:Service Portion in a works contractN. ADate of PaymentN. A
Rule 2B:Value of Service in relation to money changingN. AN. AN. A
Rule 2C:Value of Service in supply of food (Human Consumption)N. AN. AN. A
Rule 3:Manner of Determination of ValueAppointment of OfficersDetermination of POTPlace of provision generally
Rule 4:Rejection of ValueRegisterationDetermination of POT in case of change in effective rate of taxPerformance based services
Rule 4A:N. ATaxable Service to be distributed on invoice, bill or challanN. AN. A
Rule 4B:N. AIssue of Consignment NoteN. AN. A
Rule 5:Inclusion or Exclusion of costs, etcRecordsPayment of Tax in case of New ServicesImmovable property
Rule 5A:N. AAccess to Registered PremisesN. AN. A
Rule 6:Commission, costs, etc will be included or excludedPayment of Service TaxN. AProvision of services relating to Events
Rule 6A:N. AExport of ServicesN. AN. A
Rule 7:N. AReturnsPOT for specified services or personsServices provided at more than one location
Rule 7B:N. ARevision of ReturnsN. AN. A
Rule 7C:N. ADelay in furnishing the prescribed ReturnN. AN. A
Rule 8:N. AForm of Appeals to Commissioner of central Excise (appeals)POT in case of copyrights, etcProvider and Recipient are located in taxable territory
Rule 8A:N. AN. APOT in other casesN. A
Rule 9:N. AForm of Appeals to Appellate TribunalTransitional ProvisionsProvision of Specified Services
Rule 10:N. AProcedure for Large TaxpayersN. AProvision of Goods transportation Services
Rule 11:N. AN. AN. AProvision of Passenger transportation Services
Rule 12:N. AN. AN. AServices provided on board a conveyance
Rule 13:N. AN. AN. APowers to notify description of services
Rule 14:N. AN. AN. AOrder of Application of Rules