Laws - The Service Tax Act, 1994

The Service Tax : Statutory Provisions, 1994

(Chapter V of the Finance Act, 1994)

CONTENTS
Sections	Particulars
64	Extent, Commencement and Application.
65	Definitions.
66	Charge of Service Tax.
67	Valuation of Taxable Services for Charging Service Tax.
68	Payment of Service Tax.
69	Registration.
70	Furnishing of Returns.
71	Assessment.
72	Best Judgment Assessment.
73	Value of Taxable Services Escaping Assessment.
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	Penalty for Failure to Comply with notice.
80	Penalty not to be imposed in certain cases.
81	Offences by Companies.
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 collector of central excise (Appeals).
86	Appeals to Appellate Tribunal.
87	Willful Attempt to evade Service Tax, Etc.
88	Failure to furnish prescribed returns.
89	False Statement in verification, Etc.
90	Abutment of false return, Etc.
91	Certain offences to be Non-Cognizable.
92	Institution of Proceedings.
93	Power to grant exemption from Service Tax.
94	Power to make rules.
95	Power to remove difficulties.
96	Consequential Amendment.