INTRODUCTION

Service tax was introduced in India for the first time in 1994 by Dr.
Manmohan Singh. Service tax is as, as the name suggests, a tax on
services. It is a tax levied on the transaction of certain services
specified by the central government under the Finance Act, 1994.
Person liable to pay service tax is governed by Service Tax Rules,
1994 he may be a service provider or service receiver or any other
person made so liable.

It is an indirect tax wherein the service provider collects the tax on

services from the service receiver and pays the same to the
government of India. Every person pay the service tax shall himself
assess the tax and shall submit a half yearly return in Form ST-3 or
ST-3A in case of provisional assessment as the case may for the
months covered in the half- yearly return.

The person is liable to pay service tax is :-

1. Where taxable services are provided by foreign service

 History of Swastik auto
Swastik Auto was founded in the year 2003 at Ranchi. It
has been expanded to multi location sales and services
operations in Ranchi, Jharkhand. Our aggressive and
innovative sales and service promotion quickly made it
necessary to expand and modernize our facility in
terms of service quality and technology.

By upgrading our level of equipped technology in our

sales and service area, is now making us stand out of
crowd. We are now, providing online customer care
desk , online service booking, range of all our products
with its specifications and features, along with prices
 History of Swastik auto
Swastik Auto was founded in the year 2003 at Ranchi. It
has been expanded to multi location sales and services
operations in Ranchi, Jharkhand. Our aggressive and
innovative sales and service promotion quickly made it
necessary to expand and modernize our facility in
terms of service quality and technology.

By upgrading our level of equipped technology in our

sales and service area, is now making us stand out of
crowd. We are now, providing online customer care
desk , online service booking, range of all our products
with its specifications and features, along with prices