Programme on Service Tax Law − About the Programme

The Finance Act, 2012 made paradigm changes in the Finance Act, 1994 by shifting the basis of applicability of Service Tax from positive approach to negative approach. Under new dispensation, all services, other than services specified in the negative list, provided or agreed to be provided in the taxable territory by a person to another would be taxes under section 66B.

These developments have opened new professional opportunities and challenges for our Members. To cope up with these emerging challenges in the area of service tax, the Indirect Taxes Committee of the ICAI has been continuously organisingTwo/ Three /Four- Day Programme on "Service Tax Law" across the country. The Programme has been designed to cover all important aspects of Service Tax like Definition of 'Service' and its taxability, Declared Service, Concept of 'Negative List of Services', 'Exempted Service', Tax liability under 'Reverse Charge Mechanism' & 'Joint Charge Mechanism', Point of Taxation, Registration, Valuation, Import & Export of Service . The Committee has also been providing a background material covering the topics mentioned above to the participants of the Programme to facilitate easy understanding of the contents.

The objective of the programme is to bring more members in to the practice of indirect taxes so that when Goods and Services Tax is introduced, our members can play lead role and assist the Government in implementing the new tax regime.

Members desirous of attending such programme may contact their branches and regions with a copy to Secretary, Indirect Taxes Committee at ccidt@icai.in, Phone No. 0120-3045954. Appropriate CPE Hours would also be granted to the members attending such programme.

Level- I [ 2 Days Program ]
This program is targeted for those members who wish to start practice in service tax. Other members may join to understand the changes in the law contemplated.

Level II [ 3/4 Days Program ]
This program is meant for refreshing the knowledge of the members and understanding the new changes made in the Service Tax Law. Further some inputs on higher level of practice in litigation are also built in.