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          Service Tax

          Composition Schemes in Service Tax

          Service Tax Practice Manual / Ready Reckoner

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          Composition schemes in service tax provide simplified valuation and levy rules for specified services including works contracts and catering. Composition schemes under service tax identify specified services eligible for alternative valuation or composition levy and pair each service with the relevant special valuation rule or composition provision, including works contracts, air travel agent services, life insurance, money changing, lottery business, and restaurant/outdoor catering.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Composition schemes in service tax provide simplified valuation and levy rules for specified services including works contracts and catering.

                                  Composition schemes under service tax identify specified services eligible for alternative valuation or composition levy and pair each service with the relevant special valuation rule or composition provision, including works contracts, air travel agent services, life insurance, money changing, lottery business, and restaurant/outdoor catering.


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