Chapter V of Finance Act, 1994

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

Charge of Service Tax

Charge of Service Tax on Services received from outside India

Valuation of Taxable Services of Charging Service Tax

Payment of Service Tax

Registration

Furnishing of Returns

Schemes for submission of Returns through Service Tax Preparers.

Best judgment assessment.

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

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

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Deleted

Deleted

Power to grant exemption from service-tax

Power to grant rebate

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