64 Extent, Commencement and Application |
65 Definitions |
67 Valuation of Taxable Services for Charging Service Tax |
68 Payment of Service Tax |
69 Registration |
73 Recovery of Service tax not levied or paid or short paid or erroneously refunded |
79 omitted |
81 Omitted |
70 Furnishing of Returns |
71 Scheme for Submission of Returns through Service Tax Preparers |
72 Best Judgment Assessment |
75 Interest on delayed Payment of Service Tax |
74 Rectification of Mistake |
76 Penalty for Failure to pay Service Tax |
80 Penalty not to be imposed in certain cases |
82 Power to search premises |
77 Penalty for Failure to Furnish Prescribed Return |
78 Penalty for Suppressing value of Taxable Service |
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 |
95 Power to remove difficulties in imlementing new services |
65B. Interpretations |
90 Cognizance of offences |
92 Institution of proceedings |
93 Power to grant exemption from Service Tax |
96 Consequential Amendment |
66A.Charge of service tax on services received from outside India |
94 Power to make rules |
89. Offences and Penalties |
Section 97 |
Section 98 |
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 |
66E Declared services |
66D Negative list of 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 |
83A Power of adjudication |
91 Power to arrest |
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 |