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


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