This edition of Service Tax [Chapter V of the Finance Act, 1994], updated with all statutory provisions, allied rules, orders, and amendments up to 2025, serves as a complete and reliable reference for tax practitioners, legal professionals, students, and businesses engaged in service-based sectors.

The book presents the bare text of the law—exactly as enacted—without commentary or interpretation, making it ideal for examination preparation, compliance reference, and legal research. It consolidates the provisions of Service Tax law along with related rules and notifications for easy reference.

The content includes:

• Statutory Provisions of Service Tax under the Finance Act, 1994

• Service Tax Rules, 1994 [as amended vide Noti. No. 28/2017, S.O., dt. 22-6-2017]

• CENVAT Credit Rules, 2004 [as amended vide Noti. No. 13/2017 (CE), dt. 1-7-2017]

• Central Credit Rules, 2017 [effective from 1-7-2017]

• Indirect Tax Dispute Resolution Scheme Rules, 2016

• Mega Exemption Notifications [as amended up to Noti. No. 12/2017, dt. 4-6-2017]

• Allied Rules, Orders, and relevant clarifications issued by the Government

This edition is particularly useful for:

• Chartered Accountants, Company Secretaries, and Cost Accountants

• Lawyers and tax consultants specialising in indirect taxation

• Government officers and revenue department personnel

• Students preparing for professional exams involving taxation laws

• Businesses requiring historical reference to Service Tax laws for litigation or compliance

With all applicable provisions and amendments, the 2025 edition ensures accurate and up-to-date coverage of Service Tax law for professional and academic use.