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.
 
     
   
 

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