The body of Service tax laws consists of-------
1. Service taxprovision under finance act.
2. Service taxrule
3. CENVET creditrule.
4. Service exportrule & valuation rule.
5. In addition tothis, the notification issued by the govt. & regulation frame by the boardfor indirect taxes.
Service tax is VAT the concept has cone from MODVAT (Modified VAT) &CEMVET & whatever service tax is paid on input service s taken away from setoffand is adjusted while making final payment of tax.