The Service Tax Provisions
[ Chapter V and VA of The Finance Act, 1994 ]
 

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Section No. Particulars
64   Extent, commencement and application



65   Definitions [sub-sections (1) to (30a)]



    Definitions [sub-sections (31) to (75b)]



    Definitions [sub-sections (76) to (104c)]



    Definitions [sub-section (105)]



    Definitions [sub-sections (106) to (121)]



65A   Classification of Taxable Services



65B   Interpretations



66   Charge of Service Tax



66A   Where any service specified in clause (105) of section 65 is,



66B   Charge of service tax on and after Finance Act, 2012



66BA   Reference to section 66 to be construed as reference to section 66B



66C   Determination of place of provision of service



66D   Negative list of services



66E   Declared services



66F   Principles of interpretation of specified descriptions of services or bundled services



67   Valuation of Taxable Services for Charging Service Tax



67A   Date of determination of rate of tax, value of taxable service and rate of exchange



68   Payment of service tax



69   Registration



70   Furnishing of returns



71   Scheme for Submission of Returns through Service Tax Preparers



72   Best Judgment Assessment



72A   Special audit



73   Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded



73A   Service Tax collected from any person to be deposited with Central Government



73B   Interest on amount collected in excess



73C   Provisional attachment to protect revenue in certain cases



73D   Publication of information in respect of persons in certain cases



74   Rectification of mistake



75   Interest on delayed payment of service tax



76   Penalty for failure to pay service tax



77   Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere



78   Penalty for Suppressing Value of Taxable Service



78A   Penalty for offences by director, etc., of company



80   Penalty Not To Be Imposed in Certain Cases



82   Power to search premises



83   Application of certain provisions of Act 1 of 1944



83A   Power of adjudication



84   Revision of Orders by the Commissioner of Central Excise



85   Appeals to the Commissioner of Central Excise (Appeals)



86   Appeals to Appellate Tribunal



87   Recovery of any amount due to Central Government



88   Liability under Act to the first charge



89   Offences and penalties



90   Cognizance of offences



91   Power to arrest



93   Power to Grant Exemption From Service Tax



93A   Power to grant Rebate



93B   Rules made under section 94 to be applicable to services other than taxable services



94   Power to Make Rules



95   Power to Remove Difficulties



96   Consequential Amendment



96A   Definitions



96B   Vacancies, etc., not to Invalidate Proceedings



96C   Application for Advance Ruling



96D   Procedure on Receipt of Application



96E   Applicability of Advance Ruling



96F   Advance Ruling to be Void in Certain Circumstances



96G   Powers of Authority



96H   Procedure of Authority



96I   Power of Central Government to Make Rules



96J   Special exemption from service tax in certain cases



97   Special provision for exemption in certain cases relating to management, etc., of roads



98   Special provision for exemption in certain cases relating to management, etc., of non-commercial Government buildings



99   Special provision for taxable services provided by Indian Railways



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