|
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. |
Act
