Service Tax with Rules and Allied Rules

This edition of the Service Tax (Chapter V of the Finance Act, 1994) presents the complete statutory framework governing service tax as it stood with all relevant amendments, making it a reliable reference for students, practitioners, and professionals in law, taxation, and finance. It provides the bare text of the law along with essential rules, orders, and notifications, ensuring clarity and accuracy for examination use and legal research. Updated with amendments up to 2017, this compilation includes the Service Tax Rules, 1994 (as amended vide Notification No. 18/2017-ST, dated 22-6-2017), the CENVAT Credit Rules, 2004 (as amended vide Notification No. 15/2017-CE (NT), dated 12-6-2017), and the Cenvat Credit Rules, 2017 (dt. 30-6-2017, w.e.f. 1-7-2017). Allied rules and orders are also incorporated, including the Indirect Tax Dispute Resolution Scheme Rules, 2016 (dt. 31-5-2016, w.e.f. 1-6-2016) and the Mega Exemption Notification (as amended up to Notification No. 17/2017-ST, dated 4-5-2017, w.e.f. 4-5-2017). Designed as a Bare Act with short comments, this book is suitable for legal professionals, academicians, compliance officers, and anyone requiring an authoritative and updated source on the Service Tax regime as applicable prior to the introduction of GST in India.