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