Service Tax 1994

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