NLSIU MBLAll Module Summary Syllabus

Taxation of Corporations &
Commodities
Overview
Strictly Confidential intended only for Internal Purposes
National Law School of India
University
Agenda
Overview of all the Modules
Major Developments in Direct, Indirect and
International Taxation
Summary of View
Service Tax (as an Example)
Recommended and Suggested resources
Mentioned at the end in all Modules
Question and problems helps the understanding
of the subject
Mentioned at the end in all Modules

Income tax Department Website Direct Taxes
Central Board of Excise and Customs Website Indirect Taxes
Modules
General Principles of Taxation
Direct Taxes
Introduction to Direct Taxes
Taxation of Corporations - I
Corporate Tax -II
Indirect Taxes
The Central Excise
The Customs Act 1962
The Central Sales Tax Act, 1956
Service Tax
Strictly Confidential Only for Internal Purposes
Module 1 - General Principles of
Taxation
Fiscal Policy design in India
Constitutional Design in Taxation Laws
Persons
Commodities
Case Law

Module 1 - General Principles of
Taxation
Case Law
1. Commissioner of IT (Central) v Bikaner Trading Co Ltd (1970-
78 ITR 12 SC)
2. CIT V. Toshuku Ltd (1980-125 ITR 525 (SC)
3. CIT, Bombay City v Tata Chemicals Ltd (1974-94 ITR 85 (Bom)
4. CIT, Punjab v R.D Aggarwal (1964) ITR 9 (SC)
5. Barendra Prasad Rau V ITO A ward, Foreign Section and others
(1981 129 ITR 295 SC
6. Hose v Harwick 27 TC 459
7. Hosiarpur Electric Supply Co v CIT (41 ITR 608)
8. CIT v Purushottam das Takkor das (AIR 1925 Bom 318)
9. CIT v Shah Wallace (ILR 59 Cal 1343)

Module 2 - Introduction to Direct
taxes
Introduction to Direct Taxes
Tax Base and Concept of Income
Fully and Partly exempted Income
Incidence of Income
Tax Incentives
Choice of Accounting Method
Assessment Function
Collection Function
Structure of Income Tax Administration
Offences under IT Act
Other Direct taxes
Taxpayers Rights & Remedies
Case Laws
Specimen tax Forms
Module 2 - Introduction to Direct
taxes
Case Law
1. CIT v Raja Benoy Kumar Sahas Roy (1957) 32 ITR 466 (SC) agricultural and
agricultural purpose
2. Raja Bahadur kamakshya Narain Singh of Ramgarh v CIT (1943) 11 ITR 513 PC
definition of income
3. CIT v Mysore Chromite Ltd (1995) 27 ITR 128 SC Place of Accrual
4. B R Naik V CIT De Jure or De Facto Control section 6(2) of IT Act, 1961
5. Kunnathat Thathunni Moopil Nair etc., v State of Kerala and another AIR 1961
SC 552
6. Addl CIT v Ram Kripal Tripathi (1980 125 ITR 408 All) Profession value of
Benefits (s 2(24) and 28(iv) 1961)
7. CIT v Piara Singh (1980 124 40 SC) deduction of loss from illegal businesss
(section 10, 1922 Act ss28,29 1961 Act)
8. CIT v Shantiala Pvt Ltd Speculative transactions damages for Breach of
Contract (Ss 28 Expln-2; 43(5), 1961 Act)
9. Mangalore Electric Supply Co. Ltd v Cit (1978 113 ITR 655 SC) Transfer
Whether Confined to Voluntary Transfer Sec 12B(1), 1922 Sec 45 and Sec
2(47), 1961 Act

Module 3 Taxation of Corporations
Taxation of Corporations
Taxation of Corporations
Types of Companies vis--vis Taxation
Charge of Tax
Income Scope of Extent
Income from Profits and Gains of Business and profession
Income from Capital Gains
Income from House Property
Taxation of Dividends
Set-off and Carry Forward & Set-off of losses
Specific Deductions
Case Law
Excerpts from Raja Chelliah Committee recommendations

Module 3 Taxation of Corporations
Case Law
1. CIT v Meenakshi Mills Ltd (1967) 63 ITR 609 SC
2. State Bank of Travancore v CIT (1986) 158 ITR 102 (SC)
3. CIT v Toshoku Ltd v (1980) 125 ITR 525 (SC)
4. CIT v Bombay Burmah Trading Corporation (1986) 161 ITR 386 SC
5. G Venkataswami Naidu v CIT (1953) 35 ITR 394 (SC)
6. Strong & Co OF Ramsay Ltd v Woodifidd Surveyor of Taxes (1960) AC 448
1. Indian Aluminium Co Ltd v CIT (1972) 84 ITR 735 (SC)
7. CIT v Chandulal Keshavlal & Co (1960) 38 ITR 601 (SC)
8. Challappalli Ltd v CIT v. Hindustan Petroleum Corporation Ltd (1975) 98 ITR
167 SC
9. CIT Shantilal Pvt Ltd (1983) 144 ITR 57 (SC)
10. CIT v Nalin Behari Lal Sinha (1969) 874 ITR 849 SC

Module 4 Corporate Tax II
Role of Tax in Determination of Capital Structure
Introduction
Sources of Corporate Finance and Management A Full Circle
Role of Tax in Determining Capital Structure
Ploughing Back and Tax policy
Taxation : Two faces of Corporate Management
Double Taxation Relief
Introduction
Legal Status of DTAA
Broad Features of DTAA
Differential Agreements
UN & OECD Model Conventions
Methods of Elimination of Double Taxation
Non Discrimination Provision
Misuse of DTAA
Concluding Remarks
Sections 90 and 91 of the IT Act, 1961

ContModule - 4
Taxation of Non Resident Foreign Companies
Introduction
Indian Tax Jurisprudence and Foreign Companies
Special Provisions for Assessment of Foreign Companies
Special Heads of Income
Capital Gains
Dividends, Royalties, Technical Fees
Assessment
Dispute Settlement: Advance Rulings Authority
Conclusing Remarks
Sections 115 A to J of the Income Tax Act, 1961
Transfer Pricing
Abbreviation Used
Introduction
Transfer Pricing Regulation
Method of Allocating Income
Determination of True Taxable Income
Reliability of Income
Transfer Pricing in India
Best Judgement Assessment
Special Provisions in the IT Act Relating to Tax Avoidance
Case Law

Module 4 Corporate Tax II
Case Law
1. CIT v Tata Chemicals Ltd (ITR 1986 162 662)
2. Punjab Produce and Trading Co Ltd v CIT, Calcutta ( ITR 1971 82 619)
3. CIT, West Bengal b Clive Insurance Ltd (ITR 113 1978 636)
4. Universal Cargo Carriers Inv V CIT (Taxmann 1993 70 515)
5. Duncans Agro Inbdustries Ltd V Secretary, Dept of Industrial Development and
others (ITR 1983 144 94)
6. Arabin Express Line Ltd of UK v Union of India (Taxman 1995 82 6)

Module 5 The Central Excise
The Central Excise
Introduction
Functions: Assessment and Resolution of Tax Disputes (Appeals) Collection and
Relations with Taxpayers Functions under the Central Excise Act
Awards and Incentives
Administrative Authorities and Procedure
Valuation and Excise Duty
Valuation Added Tax (VAT), A Modified value Added Tax (MODVAT) and MODAVAT
Procedures
Important Judicial Judgments
ANNEXURES
Dutiable Items Central Excise Tariff Act
Appeals/References/Review/Revise in Chart giving details
Vat rates and revenue Share in Developing Countries
Relevant Sections in Central Excise Act 1944
Relevant Rules of Central Excise Rules
The Model of the Indirect Tax System in India
Relevant Extract from the Recommendations of Tax reforms Committee , 1992

Module 5 The Central Excise
Case Law
1. Addison Co Ltd v CCE Madras (1997) 91 ELT 532 (SC)
2. Philips India Ltd v CCE, Pune 1997 91 ELT 540 SC
3. Rice bran , gaziabad excise duty manufacture of soap exemption notification falty acid
4. Valley Abrasives Ltd v CCE 1997 91 CCE ELT 700 (Tri)
5. CCE v Ashok Leyland 1997 90 ELT 519 (Tri)
6. Mafatlal Industries Limited v Union of India 1997 89 ELT 247 SC
7. CCE v Wood Polymer Ltd 1997 89 ELT 446 SC
8. Good Year India Ltd v Union of India 1997 92 ELT 14 SC
9. Baroda Electrical meters Ltd v CCE 1997 94 ELT 13 SC
10. CCE, Hyderabad v Sirpur Paper Mills Ltd1996 82 ELT 212 (Tri)
1. Swadesh Polytex Ltd v CCE (1989) 44 ELT 794 (SC)
11. HMM Ltd v CCE 1994 74 ELT 19 (SC)
12. Tata Unisys Ltd b CCE, Bombay 1994 73 ELT 96 (Tribunal)
13. COL Tubes (P) Ltd v CCE, Indore 1994 72 ELT 342 (Tri)
14. Asst. CCE v MRF Ltd (1987) 27 ELT 553 SC
15. Britania Biscuit Co v CCE 1997 (68) ECR 527 SC
16. Union of India v century manufacturing Co 1992 (60) ELT SC 3

Module 6 The Customs Act
The Customs Act, 1961
Introduction
Levy and Exemption from Customs Duties Imported goods
Export Goods date of Determination of Rate of customs tariff
Valuation
Valuation Goods for Purpose of Assessment
Assessment of Duty
Search, Seizure and Arrest
Pot-Pourri of the Customs Act, 1962
Tax-Dispute Resolution and Procedure
Administrative authorities and procedure
Important Judicial Decisions
Annexure
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988

Module 6 The Customs Act
Case Law
1. Assistan t Collector of Customs karwar v State 1997 (94) ELT 66 (Kar)
2. Punjab Electricity Board v CCE Bombay 1987 27 ELT 432
3. National Aluminum Cpo Ltd b CC , Madras 1997 94 ELT 409 tri
4. Ram Kerpal v CC, Ahmedabad, 1997 (94) ELT 405 Tri
5. CC, Bombay v Sanghvi Swiss refills Private Limited (1997) 94 ELT 644 Tri
6. British machinery Supplies Co v Union of India 1996 (86) ELT 449 SC
7. CC v Shiboni Engineering Systems 1996 86 ELT 453 (SC)
8. Naresh J Sukhawant v Union of India 1996 83 ELT 258 SC

Module 7 CST Act
Introduction
Definitions
Sections 3, 4 and 5
Charging Section and Fixation of Rates Sections 6 and 7
Levy, Collection of Tax and Penalties
Rates of tax on Sale in the Course of Inter-State Trade or Commerce
Procedural Aspects of the CST Act
Sections 16, 17 and 19
Case Laws
Annexure
Constitutional Amendments
Builder Association of India v union of India
The CST Act and Rules

Module 7 CST Act
Case Law
1. Coffee Board Promoter of Export Coffee SC Writ
2. J K Cotton Spinning and Weaving Milkls Ltd v STO (1965) 16 STC 563 SC
3. State of Tamil nadu v Pyarelal malhotra (1976) 37 STC 319 SC
4. Sahney Steel and Press Works :Ltd v CTO (1995) 60 STC 301 (SC)
5. B Hoolschand v State of Orissa AIT 1976 SC 1016

Module 7 - CST Act
Introduction
Definitions
Sections 3, 4 and 5
Charging Section and Fixation of Rates Sections 6 and 7
Levy, Collection of Tax and Penalties
Rates of tax on Sale in the Course of Inter-State Trade or Commerce
Procedural Aspects of the CST Act
Sections 16, 17 and 19
Case Laws
Annexure
Constitutional Amendments
Builder Association of India v union of India
The CST Act and Rules

Module 7 - CST Act
Case Law
1. Coffee Board Promoter of Export Coffee SC Writ
2. J K Cotton Spinning and Weaving Milkls Ltd v STO (1965) 16 STC 563 SC
3. State of Tamil nadu v Pyarelal malhotra (1976) 37 STC 319 SC
4. Sahney Steel and Press Works :Ltd v CTO (1995) 60 STC 301 (SC)
5. B Hoolschand v State of Orissa AIT 1976 SC 1016

Module 8 Service Tax
Service Tax
Introduction
Broad Features of the Service Tax
Definitions
Charge of Service Tax and Valuation of Taxable Services (ss 66-67)
Accounting Aspects of Service Tax
Procedural Aspects of Service Tax
Penal provisions in the Act
Tax Dispute Resolution Procedure
APPENDICES
Stock Broker
Underwriter
Custom House Agency
Courier Service
General Insurance Company
ANNEXURES
Statutes
Statutory provisions of Service Tax
Important relevant Provisions of the Central Excise Act, 1994 and central Excise Rules, 1944
Books of Accounts or Records
Applicability of Other Acts to Service Tax
Laghu Udyog Bharti v Union of India (SC)
Additional Advertising v Union of India (Guj HC)
Module 9 - International Taxation
Constitutional Aspects of National Taxation
Economic Analysis of International Taxation
Social Market Economy Features
Principles of taxation
Economic Analysis of Source Jurisdiction
Foreign Income and Foreign Taxpayers Taxation
Principles, Methods and Problems
Categories of Income
Collections: Problem Areas
Tax Avoidance: Case Study
Legal Problems in the Income Tax Act, 1961
Double Taxation
What is Double Taxation?
Economic of Double Taxation
History of Double Taxation
Features of Status Jurisdiction
Features of Source Jurisdiction
Methods of Avoiding Double Taxation
Bilateral Treaties
Cont
Double Taxation Avoidance/Relief Agreements
Objectives of Tax Treaties
Interpretation of Tax Treaties
Residence/Fiscal Domicile
Permanent Establishment
Legal irritants
Royalties
Tax havens
Controversial Issues arising from Tax treaty Provisions
Presumptive Income and Actual Income
Permanent Establishment Attraction Rule
Salaries and Wages
Judicial Interpretations
Problems relating to fluctuations in Foreign Exchange Rules
Foreign Tax Credit
Primary reasons for giving Foreign Tax Credit
Eligible Taxpayers and Four Tests to be fulfilled
Special Provisions in the case of Resident Aliens
Foreign Tax Credit in India
Cont
Transfer Pricing
Methods of Transfer Pricing
Anti-Avoidance provisions in the Tax Statutes USA and India
Advance Rulings
Features
Procedure
Transactions designed to avoid Income Tax
Important decisions by the Authority of Advance ruling (AAR)
Taxation of Electronic Commerce
Introduction
Problems in International Taxation
Taxation of Software in India
Taxation of Foreign Companies
Expert Committee on Taxation of E-Commerce
Assessment Appellate and Collection Procedures of Non-Residents
Non-Resident Definition
Special Provisions
Tax Dispute Resolution Process and Procedure
Rulings by AAR
Overview and Conclusions

Indian Constitution
Article 51 - Promotion of international peace and
security.
The State shall endeavour to
(a) promote international peace and security;
(b) maintain just and honorable relations between
nations;
(c) foster respect for international law and treaty
obligations in the dealings of organized peoples
with one another; and
(d) encourage settlement of international disputes by
arbitration.
Introduction
double taxation can be generally arises due to the
imposition of comparable taxes in two (or more)
States on the same -
taxpayers
subject matter
periods
same authorities (in domestic law situation)
taxes (taxable events)

effects on exchange of goods and services and movements
of capital, technology and persons

CONTRACTING STATE - B
CONTRACTING STATE - A
UNDERLYING GOVERNANCE

Constitutional Regime -Public Interest and Public Policy
Foreign policy regime
MODEL: Bilateral/Multilateral Agreement (Avoidance/relief)
International instruments (WTO, GATT, etc.,)
Specific and Applicable legislation(s)
LEGAL ENTITY OPERATING
individual, govt, company, partnership, trust, co-op society,
jv, etc.,
(Main office, branch, liaison, franchise, etc.,)
Activities/Transactions: auxiliary, preparatory
Typical Scenario International Commercial Law Transactions tax perspective
CONTRACTING STATES - C, D, ETC.,
Export and Import legal criteria and obligations of Contracting State
MODEL
Based on source or/and residence
principles
OECD Model
approximately 2000 bilateral agreements
already executed
UN Model
US Model
Others
Agreements: Comprehensive, limited,
others

Scope, age and coverage of specific treaty
International Tax Principles
Treaty tie breaker
Force of attraction
(PE)
Non Discrimination
Thin Capitalisation
Limitation of Benefits - LOB
Mutual Agreement Procedure -MAP
Exchange of Information - EOI
Specific/General
Anti Avoidance
Rules
GAAR/SAAR
Advance
Pricing
Agreements
- APA
- Controller foreign companies (CFCs)
- collective investment vehicles (CVCs)
- foreign tax credit
- double residency issues
Taxes

Income Tax Statutory provisions
Non Resident
Foreign Company
With holding Taxes (deducting taxes at source)
Presumptive Income
Indirect Tax Statutory provisions
Export of services from India
Customs and central excise provisions
Quasi Judicial Authority (Direct and Indirect
Taxes)
Authority for Advance Ruling
Section 90
Agreement with foreign countries or specified territories.
90. (1) The Central Government may enter into an agreement with the Government of any country outside India or
specified territory outside India,
(a) for the granting of relief in respect of
(i) income on which have been paid both income-tax under this Act and income-tax in that country or specified
territory, as the case may be, or
(ii) income-tax chargeable under this Act and under the corresponding law in force in that country or specified
territory, as the case may be, to promote mutual economic relations, trade and investment, or
(b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in
that country or specified territory, as the case may be, or
(c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this
Act or under the corresponding law in force in that country or specified territory, as the case may be, or
investigation of cases of such evasion or avoidance, or
(d) for recovery of income-tax under this Act and under the corresponding law in force in that country or
specified territory, as the case may be,
and may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the
agreement.
(2) Where the Central Government has entered into an agreement with the Government of any country outside India
or specified territory outside India, as the case may be, under sub-section (1) for granting relief of tax, or as the
case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies,
the provisions of this Act shall apply to the extent they are more beneficial to that assessee.
(3) Any term used but not defined in this Act or in the agreement referred to in sub-section (1) shall, unless the
context otherwise requires, and is not inconsistent with the provisions of this Act or the agreement, have the
same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this
behalf.
Explanation 1.For the removal of doubts, it is hereby declared that the charge of tax in respect of a foreign
company at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less
favourable charge or levy of tax in respect of such foreign company.
Explanation 2.For the purposes of this section, specified territory means any area outside India which may be
notified as such by the Central Government.
Section 90A
Adoption by Central Government of agreement between specified associations for double taxation relief.
90A. (1) Any specified association in India may enter into an agreement with any specified association in the specified
territory outside India and the Central Government may, by notification in the Official Gazette, make such
provisions as may be necessary for adopting and implementing such agreement
(a) for the granting of relief in respect of
(i) income on which have been paid both income-tax under this Act and income-tax in any specified territory
outside India; or
(ii) income-tax chargeable under this Act and under the corresponding law in force in that specified territory
outside India to promote mutual economic relations, trade and investment, or
(b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in
that specified territory outside India, or
(c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this
Act or under the corresponding law in force in that specified territory outside India, or investigation of cases of
such evasion or avoidance, or
(d) for recovery of income-tax under this Act and under the corresponding law in force in that specified
territory outside India.
(2) Where a specified association in India has entered into an agreement with a specified association of any specified
territory outside India under sub-section (1) and such agreement has been notified under that sub-section, for
granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to
whom such agreement applies, the provisions of this Act shall apply to the extent they are more beneficial to that
assessee.
(3) Any term used but not defined in this Act or in the agreement referred to in sub-section (1) shall, unless the
context otherwise requires, and is not inconsistent with the provisions of this Act or the agreement, have the
same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this
behalf.
Explanation 1.For the removal of doubts, it is hereby declared that the charge of tax in respect of a company
incorporated in the specified territory outside India at a rate higher than the rate at which a domestic company is
chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such company.
Explanation 2.For the purposes of this section, the expressions
(a) specified association means any institution, association or body, whether incorporated or not, functioning
under any law for the time being in force in India or the laws of the specified territory outside India and which
may be notified1 as such by the Central Government for the purposes of this section;
(b) specified territory means any area outside India which may be notified as such by the Central
Government for the purposes of this section.

Section 9 of the Income-tax Act, 1961 - Income - Deemed to
accrue or arise in India - Withdrawal of Circulars No. 23 dated
23
rd
July, 1969, No. 163 dated 29
th
May, 1975 and No. 786 dated
7
th
February, 2000

1. The CBDT had issued Circular No. 23 (hereinafter called "the Circular") on 23
rd
July 1969 regarding
taxability of income accruing or arising through, or from, business connection in India to a non-
resident, under section 9 of the Income-tax Act, 1961.
2. It is noticed that interpretation of the Circular by some of the taxpayers to claim relief is not in
accordance with the provisions of section 9 of the Income-tax Act, 1961 or the intention behind the
issuance of the Circular.
3. Accordingly, the CBDT withdraws Circular No 23 dated 23
rd
July, 1969 with immediate effect.
4. Even when the Circular was in force, the Income-tax Department has argued in appeals, references
and petitions that-
(i) the Circular does not actually apply to a particular case, or
(ii) that the Circular can not be interpreted to allow relief to the taxpayer which is not
in accordance with the provisions of section 9 of the Income-tax Act or with the intention behind the
issue of the Circular.

It is clarified that {he withdrawal of the Circular will in no way prejudice the aforesaid arguments which
the Income-tax Department has taken, or may take, in any appeal, reference or petition.
5. The CBDT also withdraws Circulars No. 163 dated 29
th
May, 1975 and No. 786 dated 7
th
February, 2000
which provided clarification in respect of certain provisions of Circular No 23 dated 23
rd
July, 1969.

Direct Tax Code
IFRS
Mandatory e-filing
Automation of ACES (Automation of Central Excise and Service Tax)
Aces.org.in
Tax Return Preparer Scheme
Large Tax Payers (LTU) Unit Scheme
Income Tax Ombudsman Guidelines
National tax Tribunal Act, 2005
Limited Liability Partnership Act, 2008
FBT, BCCT, CTT
New Procedures introduced in
CE
Customs
Service Tax
Kelkar task Committee (I and II)
Finance Commission
Empowered Committee of State Financial Ministers for VAT
Amendment to CST Act, (19AA) and Wealth Amendment Act (2010/2011)
Body of Law and Case law development in Service Tax and VAT (VAT Cases)

Service Tax
Service Provider and Service Recipient; Indirect Tax and broadly can be
classified into two categories;
Property Based
Architects, interior designers, real estate agents, construction services, mandap walas,
etc.,
Performance Based
Stock-brokers, practicing chartered accountants, practicing cost accountants, security
agencies, tour operators, event managers, travel agents , etc.,
Service tax is an economic concept based on the principle of
equivalence in a sense that consumption of goods and consumption of
services are similar as they both satisfy human needs.
Service sector accounted for 48.5% of the Gross Domestic Product in the FY 2000-2001.
Value added tax and borne by the consumer
destination based consumption tax
Exempted
UN, RBI, SEZ Unit/Developer, etc.,
Limit for threshold for Small Service Providers is provided
All India Federation of Tax Practitioners v Union of India (2007) 293 ITR SC
406 (SC)
Association of Leasing & Financial Service Companies v Union of India (2010)
235 CTR 521 (SC)

Service Tax - Body of Law, a summary
ACTS
The Finance Act, 1994 Chapter V Sections 64 to 98I.
This Chapter extends to the whole of India except the State of Jammu and Kashmir
The Finance Act, 2004
Chapter VI for levy of Education Cess @ 2% on the Service Tax
The Finance Act, 2007
for levy of Secondary and Higher Education Cess of 1% on Service Tax.
Respective Finance Acts enacted every year as part of the Budget bringing changes in Finance Act, 1994
Constitution (Eighty Eighth) Amendment Act, 2003 (inserted Article 268A, entry 92C Union List in 7
th

Schedule )
RULES
The Service Tax Rules, 1994
The Service Tax (Advance Rulings) Rules, 2003
The Cenvat Credit Rules, 2004
The Export of Service Rules, 2005
The Service Tax (Registration of Special Categories of Persons) Rules, 2005
The Service Tax (Determination of Value) Rules, 2006
The Work Contract (Composition Scheme for Payment of Service Tax) Rules, 2007
The Service Tax (Publication of Names), Rules, 2008
The Taxation of Services (Provided from outside India and Received in India Rules, 2008
ORDER
Service Tax (Removal of Difficulty) Order, 2010
REGULATIONS
Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
SCHEMES
Service Tax Returns Preparers Scheme , 2008)
Service Tax Dispute Resolution Scheme , 2008
Applicability of Central Excise Act and Various Notifications, Circulars, Trade Notices, etc., from time to time issued by the
Department
Draft Point of Taxation (for Services Provided or Received in India ) Rules, 2010 (u/s 94(2) (hhh) of Finance Act, 1994
Additional reading
First Discussion Paper on Goods and Services Tax in India
The Empowered Committee of the State Finance Ministers ,
10 November 2009

R Kavita Rao, Goods and Services Tax: The 13
th
Finance
Commission and the Way Forward, Nov 27
th
2010 , Economic
and Political Weekly at p.71.

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