In India there is no separate legislature for Service Tax . Service Tax in India is

governed by The Finance Act, 1994 as amended from time to time. Service tax in India

is mostly governed by various Rules, Notifications, Circulars, and

Trade Notices etc. The

following Rules are notified by CBEC in respect of Service Tax.

(i) Service Tax Rules, 1994

(ii) Cenvat Credit Rules, 2004

 (iii) Service Tax (Advance Ruling) Rules, 2003

(iv) Export of Services Rules, 2005

(v) Service tax (Registration of Special Category of Persons) Rules, 2005

(vi) Taxation of Services (provided from outside India and received in India) Rules,

2006

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(vii) Service Tax (Determination of Value) Rules, 2006

(viii) Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007

(ix) Service Tax (Publication of Names) Rules, 2008

(x) Service Tax Dispute Resolution Scheme, 2008

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