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Section 68 - Payment of Service Tax - Chapter V of Finance Act, 1994

Chapter V of Finance Act, 1994

68. 1 Payment of service tax (1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 4 66B in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of 2 such taxable services as may be notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed ....... - .......


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