Law of Service Tax
Like Income Tax has Income Tax Act,
Excise has Central Excise Act
There is no special act of Service tax like Service Tax Act
It was introduced in Budget in 1994 (and Budget is called Finance Act)
and changes made to it every year
Same Law is continuing till date
hence Law of Service tax is
Finance Act,1994 as amended till date
Department
Service Tax even does not have a separate department like Service Tax Department
It is handled by Excise Department of Central Governent
Website
There are 2 important websites
www.aces.gov.in (For Online Registration,Challan and Return)
and
www.cbec.gov.in (For Different notifications and circulars)
and Officers handling it are called Central Excise Officers (and not Service tax offficers)
Where is Service Tax Office situated
Service tax offices are in different cities
In large cities,there are more than one offices also
To know exact location,click
https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do
