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Service Tax

Chapter V of Finance Act, 1994

No. Title
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
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
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
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
Penalty not to be imposed in certain cases
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
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
Special provision for taxable services provided by Employees’ State Insurance Corporation
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