• Monday - Saturday: 10AM - 7PM
  • 215 Ansal Majestic Towers Vikaspuri, New Delhi-110018.
  •  
         
       
     
     
         
       
     
    Service_Tax_Act
    Section / Rule Number   Content   
     
    64 Extent, Commencement and Application
    65 Definitions
    67 Valuation of Taxable Services for Charging Service Tax
    68 Payment of Service Tax
    69 Registration
    70 Furnishing of Returns
    71 Scheme for Submission of Returns through Service Tax Preparers
    72 Best Judgment Assessment
    73 Recovery of Service tax not levied or paid or short paid or erroneously refunded
    74 Rectification of Mistake
    75 Interest on delayed Payment of Service Tax
    76 Penalty for Failure to pay Service Tax
    77 Penalty for Failure to Furnish Prescribed Return
    78 Penalty for Suppressing value of Taxable Service
    79 omitted
    80 Penalty not to be imposed in certain cases
    81 Omitted
    82 Power to search premises
    83 Application of certain provisions of Act (1 of 1944)
    84 Revision of orders by the commissioner central excise
    85 Appeals to the Commissioner of Central Excise (Appeals)
    86 Appeals to Appellate Tribunal
    87 Recovery of any amount due to central government
    88. Liability under Act to be first charge
    93 Power to grant exemption from Service Tax
    94 Power to make rules
    95 Power to remove difficulties in imlementing new services
    96 Consequential Amendment
    65B. Interpretations
    66A.Charge of service tax on services received from outside India
    89. Offences and Penalties
    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 non-commercial Government buildings
    66 Charge of Service Tax.
    65A. Classification of taxable services
    66B. Charge of Service Tax on services received from outside India
    66C Determination of place of provision of service
    66D Negative list of services
    66E Declared services
    66F. Principals of interpretation of specified descriptions of services or bundled services
    66BA Reference to section 66 to be construed as reference to Section 66B
    67A Date of determination of rate of tax, value of taxable service and rate of exchange
    71A Filing of return by certain customers
    72A Special Audit
    73A Service Tax collected from any person to be deposited with Central Government
    73B Interest on amount collected in excess
    73C Provisional attachment to protect revenue in certain cases
    73D Publication of information in respect of persons in certain cases
    78A Penalty for offences by director etc., of company
    SECTION 78B.Transitory provisions
    83A Power of adjudication
    90 Cognizance of offences
    91 Power to arrest
    92 Institution of proceedings
    93A Power to grant Rebate
    93B Rules made under section 94 to be applicable to services other than taxable services
    96A Definitions
    96B Vacancies, etc., not to invalidate proceedings
    96C Application for advance ruling
    96D Procedure on receipt of application
    96E Applicability of advance ruling
    96F Advance ruling to be void in certain circumstances
    96G Powers of Authority
    96H Procedure of Authority
    96I Power of Central Government to make rules
    96J Special exemption from service tax in certain cases
    99 Special provision for taxable services provided by Indian Railways
    100 Special provision for taxable services provided by Employees’ State Insurance Corporation
    101 Special provision for exemption in certain cases relating to construction of canal, dam, etc
    102 Special provision for exemption in certain cases relating to construction of Government buildings
    103 Special provision for exemption in certain cases relating to construction of airport or port
    96HA Transitional Provision
    104_Special provision for exemption in certain cases relating to long term lease of industrial plots.
    105 Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of union.
     
         
    88808 Times Visited