https://www.taxtmi.com/circulars?id=158 Service tax has been extended to ten additional services with corresponding amendments to the Finance Act and Service Tax Rules made operative from the notified effective date. The circular explains expanded definitions, registration and return obligations, procedural rules for payment and date of payment, and the Service Tax Credit Rules limiting credit to input and output services within the same category subject to documentary and accounting requirements. It further provides sector-specific valuation and scope clarifications, examples of taxable versus exempt activities, and administrative instructions to commissioners for issuing trade guidance. en-us Thu, 01 Aug 2002 00:00:00 +0530 Tue, 10 Jan 2012 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=158 Service tax has been extended to ten additional services with corresponding amendments to the Finance Act and Service Tax Rules made operative from the notified effective date. The circular explains expanded definitions, registration and return obligations, procedural rules for payment and date of payment, and the Service Tax Credit Rules limiting credit to input and output services within the same category subject to documentary and accounting requirements. It further provides sector-specific valuation and scope clarifications, examples of taxable versus exempt activities, and administrative instructions to commissioners for issuing trade guidance. Circulars Service Tax Thu, 01 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=158