64 Extent, Commencement and Application
|
65 Definitions
|
67 Valuation of Taxable Services for Charging Service Tax
|
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
|
73 Recovery of Service tax not levied or paid or short paid or erroneously refunded
|
74 Rectification of Mistake
|
75 Interest on delayed Payment of Service Tax
|
76 Penalty for Failure to pay Service Tax
|
77 Penalty for Failure to Furnish Prescribed Return
|
78 Penalty for Suppressing value of Taxable Service
|
79 omitted
|
80 Penalty not to be imposed in certain cases
|
81 Omitted
|
82 Power to search premises
|
83 Application of certain provisions of Act (1 of 1944)
|
84 Revision of orders by the commissioner 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 be first charge
|
93 Power to grant exemption from Service Tax
|
94 Power to make rules
|
95 Power to remove difficulties in implementing new services
|
96 Consequential Amendment
|
65B. Interpretations
|
66A.Charge of service tax on services received from outside India
|
89. Offences and Penalties
|
Section 97 Special provision for exemption in certain cases relating to management, etc., of roads.
|
Section 98 Special provision for exemption in certain cases relating to management,etc., of non-commercial Government buildings
|
66 Charge of Service Tax.
|
65A. Classification of taxable services
|
66B. Charge of Service Tax on services received from outside India
|
66C Determination of place of provision of service
|
66D Negative list of services
|
66E Declared services
|
66F. Principals of interpretation of specified descriptions of services or bundled services
|
66BA Reference to section 66 to be construed as reference to Section 66B
|
67A Date of determination of rate of tax, value of taxable service and rate of exchange
|
71A Filing of return by certain customers
|
72A Special Audit
|
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
|
78A Penalty for offences by director etc., of company
|
SECTION 78B.Transitory provisions
|
83A Power of adjudication
|
90 Cognizance of offences
|
91 Power to arrest
|
92 Institution of proceedings
|
93A Power to grant Rebate
|
93B Rules made under section 94 to be applicable to services other than taxable services
|
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
|
99 Special provision for taxable services provided by Indian Railways
|
100 Special provision for taxable services provided by Employees’ State Insurance Corporation
|
101 Special provision for exemption in certain cases relating to construction of canal, dam, etc
|
102 Special provision for exemption in certain cases relating to construction of Government buildings
|
103 Special provision for exemption in certain cases relating to construction of airport or port
|
96HA Transitional Provision
|
104_Special provision for exemption in certain cases relating to long term lease of industrial plots.
|
105 Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of union.
|