Service Tax is an indirect tax. Service Tax is a tax levied by Central Government of India on services provided or to be provided excluding services covered under negative list and considering the place of provision of services rules, 2012. It is collected as per point of taxation rules, 2011 from the person liable to pay service tax. 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. Few services are presently exempt in public interest via mega exemption notification (25/2012) as amended up to date & few services are charged service tax at abated rate as per notification number (26/2012) as amended up to date presently. From 1st June 2015, service tax rate has been increased to consolidated rate @ 14% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess & secondary higher education cess are subsumed.