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Service Tax

Chapter V of Finance Act, 1994

No. Title
Special provision for taxable services provided by Employees’ State Insurance Corporation
 
Extent, commencement and application
 
Definitions (Clauses 1 to 20) [From "Actuary" to "Cab"]
 
Definitions (Clauses 21 to 40) [From "Cable operator" to "event management"]
 
Definitions (Clauses 41 to 60) [From "event manager" to "Lease Circuit"]
 
Definitions (Clauses 61 to 80) [From "Live insurance business" to "policy holder"]
 
Definitions (Clauses 81 to 104c) [From "Port" to "support services of business or commerce"]
 
Definitions (Clause 105) - Meanings of Taxable Services
 
Definitions (Clauses 106 to 121 and Explanation) [From "technical testing and analysis" to End]
 
Classification of Taxable Services
 
Interpretations.
 
Charge of Service Tax
 
Charge of Service Tax on Services received from outside India
 
Charge of service tax on and after Finance Act, 2012
 
Reference to section 66 to be construed as reference to section 66B (1)
 
Determination of place of provision of service.
 
Negative list of services.
 
Declared services
 
Principles of interpretation of specified descriptions of services or bundled services
 
Valuation of Taxable Services of Charging Service Tax
 
Date of determination of rate of tax, value of taxable service and rate of exchange.
 
Payment of Service Tax
 
Registration
 
Furnishing of Returns
 
Schemes for submission of Returns through Service Tax Preparers.
 
Best judgment assessment.
 
Special audit
 
Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
 
Service Tax Collected from any person to be deposited with Central Government
 
Interest on amount collected in excess
 
Provisional attachment to protect revenue in certain cases.
 
Publication of information in respect of persons in certain cases.
 
Rectification of Mistake
 
Interest on Delayed Payment of Service Tax
 
Deleted
 
Penalty for Failure to or pay service tax
 
Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
 
Penalty for Suppressing value of taxable service
 
Penalty for offences by director, etc., of company
 
Deleted
 
Penalty not to be imposed in certain cases
 
Deleted
 
Power to search premises
 
Application of certain provisions of Act 1 of 1944
 
Power of Adjudication of Penalty
 
Appeals to Commissioner of Central Excise (Appeals).
 
Appeals to the Commissioner of Central Excise (Appeals)
 
Appeals to Appellate Tribunal
 
Recovery of any amount due to Central Government
 
Liability under Act to be first charge
 
Offences and penalties
 
Cognizance of offences
 
Power to arrest
 
Deleted
 
Power to grant exemption from service-tax
 
Power to grant rebate
 
Rules made under section 94 to be applicable to services other than taxable services.
 
Power to Make Rules
 
Power to remove difficulties
 
Consequential amendment
 
Definitions (Advance Ruling)
 
Vacancies, etc., not to invalidate proceedings
 
Application for advance ruling
 
Procedure on receipt of application
 
Applicability of advance ruling
 
Advance ruling to be void in certain circumstances
 
Power of Authority
 
Procedure of Authority
 
Power of Central Government to make rules
 
Special exemption from service tax in certain cases
 
Special provision for exemption in certain cases relating to management, etc., of roads
 
Special provision for exemption in certain cases relating to management, etc., of noncommercial Government buildings.
 
Special provision for taxable services provided by Indian railways
 
 
 
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