Body of service tax law  :

1. The Finance Act 1994: Chapter V – contains provisions on levy/collection of service tax, registration and other procedures like appeals, rectifications etc. (Section 64 to 96-I ) .This section extends to the whole of India except J&K.
2. Rules framed under the Act: Section 94 and 96-I of the Finance Act, 1994 empower the CG to make rules, for carrying out the provisions of Service tax. The various rules framed in exercise of these powers are as listed below:

• Service tax Rules ,1994 (STR,1994 )
• The CENVAT Credit Rules ,2004
• The Place of Provisions of Services Rules,2012(In replacement of Export of service Rules,2005 as well as in replacement of ‘Taxation of services (provided outside India & received in India Rules),2006
• The Service tax ( Registration of Special Categories of Persons ) Rules ,2005
• The Service tax ( Determination of value ) Rules ,2006
• The Point of Taxation Rules ,2011
• The export of service rules ,2005

3. Notifications: Notifications are issued by CG for purposes – Granting or withdrawing exemptions from service tax u/s 93; declaring date of enforceability of service tax provisions; making/ amending/rescinding rules relating to service tax; dealing with any other matters so as to facilitate governance of service tax matters.
4. Circulars, Instructions, office letters: The CBEC in order to explain the scope of service tax law issues circulars or instructions or office letters to the department administration.
5. Orders: Orders are published by CBEC and the CG for providing easy implementation of the ST Law.
6. Trade Notices: To provide the field officers of the department the necessary guidelines with respect to implementation and administration of provisions of the service tax law and to disseminate information in trade, Trade Notices are circulated. These notices are issued by Central excise/service tax Commission rates for circulation among field officers and in trade through trade associations.