Service Tax Chapter V Finance Act 1994 Commercial Bare Act 2026 India

OVERVIEW

Commercial's Service Tax Bare Act with Short Comments (2026 Edition) is an indispensable statutory reference publication by Commercial Law Publishers (India) Pvt. Ltd.. Covering Chapter V of the Finance Act, 1994, along with essential allied rules, notifications, and orders, this desk manual provides complete statutory clarity for indirect taxation practice across India.

This latest edition 2026 statutory reference features complete unamended legislative text coupled with concise commentary on key provisions, exemption notifications, and procedural frameworks. Serving as an effective guide for judiciary exam candidates focusing on taxation laws, CA/CS aspirants, and tax practitioners, it supports law students India, chartered accountants, cost accountants, and indirect tax consultants.

Whether resolving legacy service tax assessment disputes, preparing for professional taxation examinations, or analyzing transitional CENVAT credit mechanisms, this compact volume delivers verified statutory text, allied orders, and practical notes.

KEY FEATURES

• Publisher & Knowledge Partner: Published by Commercial Law Publishers (India) Pvt. Ltd. in collaboration with lexlegis.ai.

• Edition Year: 2026 Edition, incorporating complete statutory text and historical amendments.

• Binding Type: Flexible Paperback edition with a compact profile for quick office and courtroom reference.

• Chapter V Finance Act, 1994: Full statutory text covering service tax chargeability, valuation, and recovery provisions.

• CENVAT Credit Rules Integration: Includes both CENVAT Credit Rules, 2004, and CENVAT Credit Rules, 2017.

• Allied Schemes & Notifications: Features the Indirect Tax Dispute Resolution Scheme Rules, 2016, and updated Mega Exemption Notifications.

WHAT THIS BOOK COVERS

• Statutory Provisions: Chapter V of the Finance Act, 1994 (as amended).

• Service Tax Rules, 1994: Complete procedural rules amended vide Notification No. 18/2017-ST.

• CENVAT Credit Rules, 2004: Statutory rules as amended vide Notification No. 15/2017-CE (NT).

• CENVAT Credit Rules, 2017: Updated framework effective from 01-07-2017.

• Dispute Resolution Framework: Indirect Tax Dispute Resolution Scheme Rules, 2016.

• Exemptions & Allied Orders: Comprehensive Mega Exemption Notification (updated upto Notification No. 17/2017-ST).

WHO SHOULD BUY

• Tax Practitioners & Consultants: Advocates, CAs, and tax consultants handling legacy service tax litigation and assessments.

• CA / CS / CMA Students: Candidates preparing for advanced indirect taxation papers and professional examinations.

• Law Students India: Students studying indirect tax laws, revenue laws, and commercial legislation.

• Judiciary & Tax Officer Aspirants: Candidates appearing for departmental revenue exams and judicial service papers featuring tax laws.

WHY THIS BOOK IS VALUABLE 

• All-in-One Statutory Reference: Bundles Chapter V of the Finance Act 1994 with crucial CENVAT rules and exemption notifications.

• Concise Short Comments: Crisp commentary accompanying complex sections for immediate statutory interpretation.

• Trusted Publisher Accuracy: Commercial Law Publishers' established reputation for accurate, error-free bare act publishing.

• Compact & Portable: Lightweight paperback design ideal for daily office use and legal proceedings.

PRODUCT DETAILS

BENEFITS

• Flawless Statutory Compliance: Access exact, unamended statutory text for legal drafting and dispute representation.

• Exam Readiness: Master Chapter V provisions and CENVAT credit mechanics for professional tax papers.

• Time-Saving Reference: Quickly locate notifications, exemption limits, and procedural rules with clean formatting.

CALL TO ACTION

Complete your taxation library with this trusted statutory guide! Order your copy of Commercial's Service Tax Bare Act with Short Comments (2026 Edition) from Law Pustak today for fast delivery across India.