Service Tax procedures, matters, and administration thereof are explained in the chapter IV of the Finance Act, 1994.
- This act governing functions of Service Tax is applicable to whole of the country in India. However, it is not applicable in the state of Jammu and Kashmir.
- This Act came into the existence with the date as notified by the Union Government in its gadget.
- This Act is applicable for a number of taxable services as listed in the Act irrespective of the fact when this Act came into force.
A good portion of the service tax is formed by the service tax. There are more than 100+ services one, which service tax, is applicable. Keeping in view expanding extent of service a large number of people have come under the provisions of paying this tax. There are many dimension of the service tax which are taken into consideration before paying your taxes. Whole of the procedures, rules, regulation etc. have been explained in the service tax act. You can come across many sources from which information on service tax can be collected. However, before taking that information it is must if you can confirm the information is real and true. The provisions of amendment in various rules rests with the Government of India.