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Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the product was otherwise exigible to tax. - HC    *    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - Tri    *    Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC    *    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - held yes - Tri    *    Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws - Tri    *    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Heading 2106.90 99. - Tri    *    The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Tri    *    Goods and GST Bill passed    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    FM: Government to now focus on increasing the banks’ ability to support growth    *    service tax payament-reg    *    CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    should i buy machinery after gst or before gst which will be benefit for me    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Rebate claim issue    *    DTA supplied goods at SEZ - Order receive in US $    *    Government to issue Fifth Tranche of Sovereign Gold Bonds: Applications for the Bonds will be accepted from 1st September to 9th September, 2016 and Bonds will be issued on 23rd September,2016    *    RBI Reference Rate for US $
Service Tax
Home Acts & Rules Service Tax Act 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
Section 101 : Special provision for exemption in certain cases relating to construction of canal, dam, etc.
Section 102 : Special provision for exemption in certain cases relating to construction of Government buildings.
Section 103 : Special provision for exemption in certain cases relating to construction of airport or port.
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