https://www.taxtmi.com/circulars?id=3318 Service tax applies to specified services under the Finance Act with liability generally on the provider and in defined situations on the recipient under reverse charge; taxable value is determined under section 67 and rules, with abatements and composition options. Registration, periodic payment, invoicing and retention of records are mandated; CENVAT credit is available on inputs/input services subject to conditions. Export and import of services have distinct rules for exemption, refund and recipient liability. Enforcement includes interest, mandatory penalties, adjudication with prescribed officer limits and appellate remedies, and an advance ruling mechanism. en-us Fri, 21 Dec 2007 00:00:00 +0530 Sat, 07 Jan 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3318 Service tax applies to specified services under the Finance Act with liability generally on the provider and in defined situations on the recipient under reverse charge; taxable value is determined under section 67 and rules, with abatements and composition options. Registration, periodic payment, invoicing and retention of records are mandated; CENVAT credit is available on inputs/input services subject to conditions. Export and import of services have distinct rules for exemption, refund and recipient liability. Enforcement includes interest, mandatory penalties, adjudication with prescribed officer limits and appellate remedies, and an advance ruling mechanism. Circulars Service Tax Fri, 21 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3318