Service Tax Act
Chapter V of Finance Act, 1994
Section 64 – Extent, commencement and application
Section 65 – Definitions.— ***
Section 65A – Classification of Taxable Services—****
Section 65B – Interpretations
Section 66 – Charge of Service Tax— ****
Section 66A – Charge of Service Tax on Services received from outside India— ****
Section 66B – Charge of service tax
Section 66BA – Reference to section 66 to be construed as reference to section 66B(1)
Section 66C – Determination of place of provision of service
Section 66D – Negative list of services
Section 66E – Declared services
Section 66F – Principles of interpretation of specified descriptions of services or bundled services
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 – ********
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 – *******
Section 80 – *******
Section 81 – ******
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 – ********
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
Chapter- VA
ADVANCE RULINGS
Section 96A – Definitions
Section 96B – “[Vacancies,etc.,not 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 96HA – Transitional provision.
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 non-commercial 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.
Section 104 – Special provision for exemption in certain cases relating to long term lease of industrial plots.
Section 105 – Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of Union.