Service tax was a tax levied by the Government of India on services provided or agreed to be provided excluding services covered under the negative list and considering the Place of Provision of Service Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. According to the Service Tax Rules, 1994, a person responsible for paying service tax may be either the service provider or the service receiver, or any other individual person made so liable. It was an indirect tax, where the service provider collected the tax on services from the service receiver and then paid it to the Government of India. Few services were exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at an abated rate as per Notification No. 26/2012-ST as amended up to date. It was set, more recently, at 15% for transactions that occurred on or after June 1, 2016. Service tax was on July 2017 replaced by Goods and Services Tax (GST), which subsumed the various types of indirect taxes. History Dr. Raja Chelliah Committee on tax reforms recommended the introduction of service tax. Service tax had been first levied at a rate of five per cent flat from 1 July 1994 till 13 May 2003, at the rate of eight per cent flat w.e.f 1 plus an education cess of 2% thereon w.e.f 10 September 2004 on the services provided by service providers. The rate of service tax was increased to 12% by Finance Act, 2006 w.e.f 18.4.2006. Finance Act, 2007 has imposed a new secondary and higher education cess of one per cent on the service tax w.e.f 11.5.2007, increasing the total education cess to three per cent and a total levy of 12.36 per cent. The revenue from the service tax to the Government of India had shown a steady rise since its inception in 1994. The tax collections have grown substantially since 1994–95 i.e. from in 1994–95 to in 2012–13. The total number of taxable services also increased from 3 in 1994 to 119 in 2012. However, from 1 July 2012 the concept of taxation on services was changed from a 'Selected service approach' to a 'Negative List regime'. This changed the taxation system of services from tax on some selected services to tax being levied on the