https://www.taxtmi.com/circulars?id=157 Service tax is an indirect levy on specified services charged on the value of taxable service, normally payable by the service provider but payable by the Indian recipient when the provider is non-resident or has no Indian establishment; services rendered within India are taxable while services consumed abroad are not. Registrants must obtain Central Excise registration (Form ST-1) within thirty days, pay tax through prescribed challans to designated banks by statutory due dates, file half-yearly returns (Form ST-3/ST-3A) or e-file where eligible, maintain documentary evidence for input tax credit under the Service Tax Credit Scheme, and follow notification-specific exemptions and appeal/refund procedures. en-us Wed, 01 Oct 2003 00:00:00 +0530 Mon, 09 Jan 2012 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=157 Service tax is an indirect levy on specified services charged on the value of taxable service, normally payable by the service provider but payable by the Indian recipient when the provider is non-resident or has no Indian establishment; services rendered within India are taxable while services consumed abroad are not. Registrants must obtain Central Excise registration (Form ST-1) within thirty days, pay tax through prescribed challans to designated banks by statutory due dates, file half-yearly returns (Form ST-3/ST-3A) or e-file where eligible, maintain documentary evidence for input tax credit under the Service Tax Credit Scheme, and follow notification-specific exemptions and appeal/refund procedures. Circulars Service Tax Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=157