सर्विस टैक्स केंद्र सरकार द्वारा लगाया जाने वाला अप्रत्यक्ष कर है।  सर्विस टैक्स : Bare Act एवं Rules निम्नप्रकार हैं:

Finance Act, 1994(Service Tax)

Service Tax Rules, 1994

Cenvat Credit Rules, 2004

Service Tax (Determination of Value) Rules, 2006

Place of provision of Services Rules, 2012

Point of Taxation Rules, 2011

The Service Tax (Advance Rulings) Rules, 2003

The Export of Services Rules, 2005

The Service Tax (Registration of Special Category of Persons) Rules, 2005

The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007

The Service Tax (Publication of Names) Rules, 2008

The Dispute Resolution Scheme Rules, 2008

The Service Tax (Provisional Attachment of Property) Rules, 2008

Taxation of Services (Provided from Outside India and Received in India) Rules, 2006

The Service Tax (Compounding of Offences) Rules, 2012

Service Tax Voluntary Compliance Encouragement Scheme

CBEC Service Tax Education Guide

Service Tax Notification (visit: http://www.cbec.gov.in/)

Service Tax Circular (visit: http://www.cbec.gov.in/)

Service Tax Instruction/Order (visit: http://www.cbec.gov.in/)