The entire Service Tax Act sounds really senseless.
The Country wants revenue, so collect at one point itself. Do not go on begging at every nook and corner and thereby troubling and causing undue harassment to the consumer / common man.
There is no need for the Act and no necessity within the Act to give credit on claims / inputs and such drama.
1.You have to pay service tax
2.You have to file returns - either challan / e-payment
3.Give copies to the dept., once again to prove the payments
4.Assessments - Never ending story
5.Claim for Credits. (If they have to give credit then why do the collect at the first instance)
6.Different stories every year with change in rates / percentages, go on adding surchage, education cess, primary, higher secondary, schooling, college, birth, death, air tax, smoking tax, thereon.
7.Entire structure is senseless.
8.Just because there are Govt people employed and you need to give them work, the system is being pruned to suit the requirements, creating depts and adding acts as and when they think based on their whims and fancies.
9.Endless trauma for a Businessman / Entrepreneur.
10.Prime reason why NRI's don't step into our Country to start new ventures.
11.Things get complicated year after year rather than simplifying the same.
End the Drama !