Budget 2011 - Service Tax - Alteration or expansion in the scope of existing services

Budget 2011 - Service Tax - Compliance Mechanism:

Budget 2011 - Service Tax - Service Tax Rules, 1994

Budget 2011 - Service Tax - Point of Taxation Rules, 2011

Budget 2011 - Service Tax - Amendments to Export of Services Rules, 2005

Budget 2011 - Service Tax - Amendments to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006

Budget 2011 - Service Tax - New Services

Budget 2011 - Service Tax - Amendments to Service Tax (Determination of Value) Rules, 2006

Budget 2011 - Service Tax - Amendments to Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007

Budget 2011 - Service Tax - Amendments to Cenvat Credit Rules, 2004

Budget 2011 - Service Tax - Exemptions:

Budget 2011 - Service Tax - Small scale sector

Budget 2011 - Service Tax - SEZ Refunds:

Budget 2011 - Service Tax - General

 

Service tax amendments broaden taxable scope and tighten compliance, introducing new services and rule-level credit and refund changes. Service Tax amendments in Budget 2011 add new taxable services, expand the scope of existing services, and revise valuation and compliance frameworks. Key rule updates include changes to point of taxation procedures, export of services rules, taxation of services provided from outside India and received domestically, determination of value, works contract composition schemes, and Cenvat credit mechanisms. The package also provides exemptions and procedural relief for the small scale sector and clarifies SEZ refund mechanisms.