1) Introduction To Service Tax Framework
Service Tax Fundamentals
Key Changes Effective 1 July 2025
2) Construction Work Services Definitions
& Scope
Terminology and Definitions
Scope of Taxable Construction Services
Mixed Development Projects
3) Registration Requirements & Thresholds
Taxable Person Definition
Registration Threshold and Requirements
Registration Process
Practical Examples
4) Service Tax Rates & Calculation
Tax Rate Structure
Value Determination
Calculation Examples
5) Exemptions & Special Treatments
Residential Building Exemptions
Government Exemptions
Business-to-Business (B2B) Exemptions
Imported Taxable Services (ImTS)
Special Areas and Designated Areas
6) Invoice Requirements & Documentation
Invoice Issuance Requirements
Special Invoice Requirements
Documentation Management Credit
Notes and Debit Notes
7) Compliance & Returns Filing
Taxable Periods and Filing Requirements
SST-02 Return Preparation
Payment Procedures
Audit and Compliance
8) Transitional Arrangements & Practical
Implementation
Transitional Period Considerations
Retention Sum Treatment
System Implementation
Common Challenges and Solutions
9) Q&A Session
