Service Tax(Finance Act, 1994)
Section / Rule Number
Content
Act / Rule Name
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. In this Chapter, unless the context otherwise requires
66A.Charge of service tax on services received from outside India
89. Offences and Penalties
Section 97
Section 98
66 Charge of Service Tax.
65A. Classification of taxable services
Section 66B
Section 66C
Section 66D
Section 66E
Section 66F