Need A Financial Product Forums Tax Savings What are the acts/statutes governing the taxation relating to Service Tax?

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  • #47398

    Mangesh Lal
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    What are the acts/statutes governing the taxation relating to Service Tax?

    #47399

    Dominic Ray
    Member

    The statues which govern the imposition of service tax are as follows: The Service Tax Rules, 1994 which are also known as the ?STR, 1994. Finance Act of 1994, Chapter 5, Section 64 to 96 (1). Though the act excludes the state of Jammu and Kashmir, rest of India is covered. Finance Act of 2004, chapter 6 for imposition of Education Cess at the rate of 2% on the service tax. Finance Act of 2007 which is for the payment of Secondary and Higher Education Cess of 1% on the service tax. The Export of service rules, 2005. Service Tax Rules (Includes Registration of special categories of persons), 2005. Point of taxation Rules, 2011

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