Service tax is indirect tax, because the burden of service tax can be passed on to the customer
Service Tax is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994
Service tax was initially levied in India by the Constitution vide entry No. 54 of the State list
Payment made by service provider as agent of service receiver are included for purpose of valuation
In case of service provided from outside India, actual consideration received will be relevant for valuation
If due date of filing return happens to be a holiday, the return can be filed on the next working day immediately following the holiday
Separate returns will have to be filed if multiple services are provided
There is no need to file a nil return
Service tax has to be rounded off to nearest rupees ten
Service tax has to be rounded off to nearest rupees ten
In case the payment of service tax is made by cheque, the date of payment is the date on which the cheque is encased by the bank
Service tax is payable on the money which is received in advance
Service tax is to be paid at the stage of rendering the service
Service tax is always paid by the service provider
Charge of service tax is in relation to service provided or to be provided