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Home Acts & Rules Service Tax Chapter V of Finance Act, 1994

Chapter V of Finance Act, 1994

Section 64 : Extent, commencement and application
Section 65 : Definitions (Upto 30-6-2012)
Section 65A : Classification of Taxable Services (Upto 30-6-2012)
Section 65B : Interpretations (w.e.f. 1-7-2012)
Section 66 : Charge of Service Tax (Upto 30-6-2012)
Section 66A : Charge of Service Tax on Services received from outside India (Upto 30-6-2012)
Section 66B : Charge of service tax (w.e.f. 1-7-2012)
Section 66BA : Reference to section 66 to be construed as reference to section 66B(1) (w.e.f. 1-7-2012)
Section 66C : Determination of place of provision of service (w.e.f. 1-7-2012)
Section 66D : Negative list of services (w.e.f. 1-7-2012)
Section 66E : Declared services (w.e.f. 1-7-2012)
Section 66F : Principles of interpretation of specified descriptions of services or bundled services (w.e.f. 1-7-2012)
Section 67 : Valuation of Taxable Services of Charging Service Tax
Section 67A : Date of determination of rate of tax, value of taxable service and rate of exchange.
Section 68 : Payment of Service Tax
Section 69 : Registration
Section 70 : Furnishing of Returns
Section 71 : Schemes for submission of Returns through Service Tax Preparers.
Section 72 : Best judgment assessment.
Section 72A : Special audit
Section 73 : Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
Section 73A : Service Tax Collected from any person to be deposited with Central Government
Section 73B : Interest on amount collected in excess
Section 73C : Provisional attachment to protect revenue in certain cases.
Section 73D : Publication of information in respect of persons in certain cases.
Section 74 : Rectification of Mistake
Section 75 : Interest on Delayed Payment of Service Tax
Section 75A : Deleted
Section 76 : Penalty for Failure to pay service tax
Section 77 : Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
Section 78 : Penalty for failure to pay service tax for reasons of fraud, etc.
Section 78A : Penalty for offences by director, etc., of company
Section 78B : Transitory provisions
Section 79 : Deleted
Section 80 : Omitted
Section 81 : Deleted
Section 82 : Power to search premises
Section 83 : Application of certain provisions of Act 1 of 1944
Section 83A : Power of Adjudication of Penalty
Section 84 : Appeals to Commissioner of Central Excise (Appeals).
Section 85 : Appeals to the Commissioner of Central Excise (Appeals)
Section 86 : Appeals to Appellate Tribunal
Section 87 : Recovery of any amount due to Central Government
Section 88 : Liability under Act to be first charge
Section 89 : Offences and penalties
Section 90 : Cognizance of offences
Section 91 : Power to arrest
Section 92 : Deleted
Section 93 : Power to grant exemption from service-tax
Section 93A : Power to grant rebate
Section 93B : Rules made under section 94 to be applicable to services other than taxable services.
Section 94 : Power to Make Rules
Section 95 : Power to remove difficulties
Section 96 : Consequential amendment
Section 96A : Definitions (Advance Ruling)
Section 96B : Vacancies, etc., not to invalidate proceedings
Section 96C : Application for advance ruling
Section 96D : Procedure on receipt of application
Section 96E : Applicability of advance ruling
Section 96F : Advance ruling to be void in certain circumstances
Section 96G : Power of Authority
Section 96H : Procedure of Authority
Section 96I : Power of Central Government to make rules
Section 96J : Special exemption from service tax in certain cases
Section 97 : Special provision for exemption in certain cases relating to management, etc., of roads
Section 98 : Special provision for exemption in certain cases relating to management, etc., of noncommercial Government buildings.
Section 99 : Special provision for taxable services provided by Indian railways
Section 100 : Special provision for taxable services provided by Employees’ State Insurance Corporation
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