| 64 |
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Extent, commencement and application |
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| 65 |
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Definitions [sub-sections (1) to (30a)] |
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Definitions [sub-sections (31) to (75b)] |
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Definitions [sub-sections (76) to (104c)] |
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Definitions [sub-section (105)] |
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Definitions [sub-sections (106) to (121)] |
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| 65A |
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Classification of Taxable Services |
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| 65B |
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Interpretations |
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| 66 |
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Charge of Service Tax |
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| 66A |
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Where any service specified in clause (105) of section 65 is, |
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| 66B |
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Charge of service tax on and after Finance Act, 2012 |
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| 66BA |
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Reference to section 66 to be construed as reference to section 66B |
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| 66C |
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Determination of place of provision of service |
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| 66D |
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Negative list of services |
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| 66E |
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Declared services |
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| 66F |
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Principles of interpretation of specified descriptions of services or bundled services |
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| 67 |
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Valuation of Taxable Services for Charging Service Tax |
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| 67A |
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Date of determination of rate of tax, value of taxable service and rate of exchange |
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| 68 |
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Payment of service tax |
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| 69 |
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Registration |
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| 70 |
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Furnishing of returns |
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| 71 |
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Scheme for Submission of Returns through Service Tax Preparers |
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| 72 |
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Best Judgment Assessment |
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| 72A |
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Special audit |
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| 73 |
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Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded |
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| 73A |
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Service Tax collected from any person to be deposited with Central Government |
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| 73B |
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Interest on amount collected in excess |
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| 73C |
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Provisional attachment to protect revenue in certain cases |
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| 73D |
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Publication of information in respect of persons in certain cases |
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| 74 |
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Rectification of mistake |
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| 75 |
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Interest on delayed payment of service tax |
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| 76 |
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Penalty for failure to pay service tax |
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| 77 |
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Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere |
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| 78 |
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Penalty for Suppressing Value of Taxable Service |
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| 78A |
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Penalty for offences by director, etc., of company |
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| 80 |
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Penalty Not To Be Imposed in Certain Cases |
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| 82 |
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Power to search premises |
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| 83 |
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Application of certain provisions of Act 1 of 1944 |
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| 83A |
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Power of adjudication |
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| 84 |
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Revision of Orders by the Commissioner of Central Excise |
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| 85 |
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Appeals to the Commissioner of Central Excise (Appeals) |
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| 86 |
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Appeals to Appellate Tribunal |
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| 87 |
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Recovery of any amount due to Central Government |
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| 88 |
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Liability under Act to the first charge |
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| 89 |
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Offences and penalties |
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| 90 |
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Cognizance of offences |
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| 91 |
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Power to arrest |
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| 93 |
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Power to Grant Exemption From Service Tax |
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| 93A |
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Power to grant Rebate |
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| 93B |
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Rules made under section 94 to be applicable to services other than taxable services |
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| 94 |
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Power to Make Rules |
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| 95 |
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Power to Remove Difficulties |
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| 96 |
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Consequential Amendment |
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| 96A |
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Definitions |
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| 96B |
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Vacancies, etc., not to Invalidate Proceedings |
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| 96C |
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Application for Advance Ruling |
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| 96D |
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Procedure on Receipt of Application |
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| 96E |
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Applicability of Advance Ruling |
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| 96F |
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Advance Ruling to be Void in Certain Circumstances |
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| 96G |
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Powers of Authority |
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| 96H |
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Procedure of Authority |
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| 96I |
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Power of Central Government to Make Rules |
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| 96J |
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Special exemption from service tax in certain cases |
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| 97 |
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Special provision for exemption in certain cases relating to management, etc., of roads |
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| 98 |
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Special provision for exemption in certain cases relating to management, etc., of non-commercial Government buildings |
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| 99 |
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Special provision for taxable services provided by Indian Railways |
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