* Actuary or intermediary or insurance intermediary or insurance agent.
* Advertising agency.
* Air travel agent (Also an option is provided to the air travel agent to pay service tax @ 0.25% of the basic fare in the case of domestic booking and 0.5% of the basic fare in the case of international booking).
* Architect.
* [...]

A new Chapter V A has been inserted by the Finance Act, 2003 in the Finance Act, 1994 to provide for advance rulings with respect to service tax. Advance ruling means the determination, by the authority of a question of law or fact specified in the application, regarding the liability to pay service tax, [...]

The Raja Chelliah Committee which initially recommended the levy of tax on service in India saw such a levy the context of the gradual movement towards unified VAT, covering both services and commodities, and eventually resulting in an indirect taxation regime which was, to the extent possible, revenue neutral. The input tax credit mechanism [...]

The Finance Act, 1994 provided for the imposition of penalties in the following cases when the assesses:
1. fails to pay service tax to the Government in time.
2. fails to file half-yearly return with the department in time or.
3. fails to obtain registration u/s. 69.
4. willfully suppresses or conceals the value of taxable service or [...]

Any person may appeal to the Commissioner of Central Excise (Appeals) in the following cases:
* If he is aggrieved by any assessment order passed by the Assistant or Deputy Commissioner of Central Excise;
* Against an order passed under Section 71 (Assessment) or S 72 (best judge assessment) or S 73 (escaped assessment);
* If denying [...]

The filing of returns are provided for in Sections 70 and 71 A of the Finance At 1994 and the manner for filing such returns is set our in the Service Tax Rules, 1994. The Service Tax assesses are required to file a half yearly return in Form ST-3 or ST-3A, in triplicate, to [...]

* An application for registration in Form ST-1 has to be made to the concerned Superintendent of Central Excise within 30 days from the date on which service tax becomes leviable. However, where a person has commenced his business for providing taxable services after the date when Service Tax is levied, the application for [...]

The Central Board of Excise and Customs has vide Circular No. 35/3/2001-CX4 dated August 27, 2001 and No. 40/03/2002 dated March 21, 2002 making it compulsory for the assessee to use a new 15 digit PAN based registration number called the Service Tax Code (”STC”). The first part of the STC is to consist [...]