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Search in Acts, Rules, Regulations – Go to Global Search - Select the tab “Acts - Rules” |
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Chapter V of Finance Act, 1994 |
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| No. | Title |
Extent, commencement and application |
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Definitions (Clauses 1 to 20) |
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Definitions (Clauses 21 to 40) |
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Definitions (Clauses 41 to 60) |
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Definitions (Clauses 61 to 80) |
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Definitions (Clauses 81 to 104c) |
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Definitions (Clause 105) - Taxable Services |
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Definitions (Clauses 106 to 121 and Explanation) |
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Classification of Taxable Services |
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Charge of Service Tax |
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Charge of Service Tax on Services received from outside India |
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Valuation of Taxable Services of Charging Service Tax |
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Payment of Service Tax |
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Registration |
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Furnishing of Returns |
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Schemes for submission of Returns through Service Tax Preparers. |
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Best judgment assessment. |
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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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Service Tax Collected from any person to be deposited with Central Government |
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Interest on amount collected in excess |
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Provisional attachment to protect revenue in certain cases. |
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Publication of information in respect of persons in certain cases. |
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Rectification of Mistake |
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Interest on Delayed Payment of Service Tax |
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Deleted |
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Penalty for Failure to or pay service tax |
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Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere |
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Penalty for Suppressing value of taxable service |
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Deleted |
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Penalty not to be imposed in certain cases |
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Deleted |
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Power to search premises |
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Application of certain provisions of Act 1 of 1944 |
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Power of Adjudication of Penalty |
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Revision of orders by the Commissioner of Central Excise |
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Appeals to the Commissioner of Central Excise (Appeals) |
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Appeals to Appellate Tribunal |
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Recovery of any amount due to Central Government |
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Deleted |
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Deleted |
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Deleted |
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Deleted |
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Deleted |
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Power to grant exemption from service-tax |
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Power to grant rebate |
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Power to Make Rules |
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Power to remove difficulties |
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Consequential amendment |
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Definitions (Advance Ruling) |
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Vacancies, etc., not to invalidate proceedings |
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Application for advance ruling |
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Procedure on receipt of application |
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Applicability of advance ruling |
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Advance ruling to be void in certain circumstances |
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Power of Authority |
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Procedure of Authority |
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Power of Central Government to make rules |
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