2/25/2015

Service Tax Section wise list

Service Tax (Chapter -V of Finance Act 1994):
Section 64 Extent, commencement and application.
Section 65B Interpretations
Section 66B Charge of service tax
Section 66C Determination of place of provision of service
Section 66D Negative list of services
Section 66E Declared Services
Section 66F Principals of interpretation of specified descriptions of services or bundled services.
Section 67 Valuation of taxable services for charging Service tax
Section 68 Payment of service tax.
Section 69 Registration
Section 70 Furnishing of Returns
Section 71 Scheme 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 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 suppressing value of taxable service
Section 78A Where a company has committed any of the following contraventions, namely:— (a) evasion of service tax; or (b) issuance of invoice, bill or, as the case may be, a challan without provision of taxable service in violation of the rules made under the provisions of this Chapter; or (c) availment and utilisation of credit of taxes or duty without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or (d) failure to pay any amount collected as service tax to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due, then any director, manager, secretary or other officer of such company, who at the time of such contravention was in charge of, and was responsible to, the company for the conduct of business of such company and was knowingly concerned with such contravention, shall be liable to a penalty which may extend to one lakh rupees.”;
Section 80 Penalty not to be imposed in certain cases (Sec - 76,77,78)
Section 82 Power to search premises
Section 83 Application of certain provisions of Central Excise Act 1 of 1944
Section 83A Power of adjudication
Section 84 Appeals to Commissioner of Central Excise (Appeals)
Section 85 Appeals to the 1[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 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 in implementing new services
Section 96 Consequential amendment


Chapter VA of The Finance Act, 1994 ADVANCE RULINGS:

Section 96A Definitions
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 Powers of Authority
Section 96H Procedure of Authority
Section 96-I Power of Central Government to make rules.
Section 96-J Special exemption from service tax in certain cases
Section 97 Special Provision for exemption in certain cases relating to management etc .of roads
Section 99 Special provision for taxable services provided by Indian Railways

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