:::Easy Business Services:::

Service Tax is pressently administered under the provisions of sections 64-96, i.e. the Chapter V of the Finacne Act 1994 as duly amended and the Service Tax Rules, 1994 as duly amended. Levy and collection of the tax is handled by the Central Excise Officers, duly authorised for the purpose, in terms of Rule 3 of the Service Tax Rules, 1994.


Sections	Particulars
Section 64	Specifies the name and extent of the law.
Section 65	Deals with the definitions.
Section 65-A	Classicfication of Taxable Services.
Section 66	Levy of Service Tax.
Section 67	Defines the value of taxable services.
Section 68	Deals with the payment of Service Tax.
Section 69	Refers to Registration.
Section 70	Refers to the responsibility for filing the returns.
Section 71	Verification of Tax assessed.
Section 72	Provides for best judgement assessment of the returns.
Section 73	Provides for the situation where the value of the taxable service has escaped assessment.
Section 74	Deals with the rectification of mistakes.
Section 75	Interest on delayed payment of Service Tax.
Section 75-A	Penalty for failure of registration.
Section 76	Imposition of penalty for non-payment of Service Tax.
Section 77	Iimposition of penalty for not filing the return.
Section 78	Imposition of penalty for suppressing correct value of taxable service.
Section 79	Penalty for failure to comply with notices.
Section 80	Deals with circumstances when penalty can be waived.
Section 81	Deals with offence by companies.
Section 82	Authorieses search of premises.
Section 83	Enumerates the various provisions of Central Excise Act, made applicable to the Service Tax.
Section 84	Revision of orders by the Commissioner of Central Excise.
Section 85	Appeals to the Commissioner of Central Excise.(Appeals)
Section 86	Appeals to Appellate Tribunal.
Section 87-92	Dealt with prosecution, (deleted by Finance Act, 1998).
Section 93	Provides for issuance of general and specific exemption notifications.
Section 94	Power to make rules.
Section 95	Power to remove difficulties.
Section 96	Provides for making provisions of Limitation Act inapplicable to the Service Tax provisons

Provisions of Central Excise Act, 1944 applicable to Service Tax.
Sections	Particulars
Section 9C	Presumption of culpable mental state.
Section 9D	Relevancy oc statements under certan circumstances.
Section 11	Recovery of sums due to Government.
Section 11B	Claim for refund of duty.
Section 11BB	Interest on delayed refunds.
Section 12A	Price of goods to indicate the amount of duty that has been paid thereon.
Section 12B	Presumption that incidence of duty has been passed to the buyer.
Section 12C & 12D	Consumer Welfare Fund and its utilisation.
Section 12E	Power of Central Excise Officers.
Section 14	Power to summon perosns to give evidence and produce documents in enquiries under tha said Act.
Section 15	Officer required to assist Central Excise Officers.
Section 35F	Deposit pending appeal of duty demanded or penalty levied.
Section 35G TO 35O	Provisions relating to High Court & Supreme Court.
Section 35Q	Appearance by authorised representaives.
Section 36A & 36B	Presumption as to documents and admissibility of microfilms, etc.as evidence.
Section 37A	Delegation of powers.
Section 37B	Instruction to Central Excise Officers.
Section 37C	Service of decisions, orders & summons, etc.
Section 37D	Rounding off of duty, etc.
Section 40	Protection of action taken under the said Act.

easybs.com