Service Tax Act ( As on 24.10.2013 )
in Easy to Browse format

Index Page

SectionDescription
Section 64Extent, commencement and application
Section 65Definitions of terms / words starting with alphabet
A B C D E F G H I L M N O P R S T U V

Definition of Taxable Services

Section 65AClassification of taxable services
Section 65BInterpretations
Section 66Charge of service tax
Section 66 not applicable from 1-7-2012 vide Notification No 22/2012-ST dated 5-6-2012
Section 66ACharge of service tax on services received from outside India
Section 66 A not applicable w.e.f. 1-7-2012 vide Notification No 23/2012-ST dated 5-6-2012
Section 66BCharge of Service Tax on services received from outside India
Inserted (w.e.f 1.7.2012) by,w.e.f.1-7-2012 vide Notification No 19/2012-ST, dated 5-6-2012
Section 66BAReference to section 66 to be construed as reference to Section 66B
Section 66CDetermination of place of provision of service
Section 66DNegative list of services
Section 66EDeclared Services
Section 66FPrincipals of interpretation of specified descriptions of services or bundled services
Section 67Valuation of taxable services for charging Service tax
Section 67AThe rate of service tax, value of a taxable service and rate of exchange ...
Section 68Payment of service tax
Section 69Registration
Section 70Furnishing of Returns
Section 71Scheme for Submission of Returns through Service Tax Preparers
Section 72Best Judgment Assessment
Section 72ASpecial Audit
Section 73Recovery of Service tax not levied or paid or short levied or short paid or erroneously refunded
Section 73AService Tax collected from any person to be deposited with Central Government
Section 73BInterest on amount collected in excess
Section 73CProvisional attachment to protect revenue in certain cases
Section 73DPublication of information in respect of persons in certain cases
Section 74Rectification of mistake
Section 75Interest on delayed payment of Service Tax
Section 76Penalty for failure to pay service tax
Section 77Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
Section 78Penalty for suppressing value of taxable service
Section 78AWhere a company has committed any of the following contraventions, namely...
Section 80Penalty not to be imposed in certain cases
Section 82Power to search premises
Section 83Application of certain provisions of Act 1 of 1944
Section 83APower of adjudication.
Section 84Appeals to Commissioner of Central Excise (Appeals)
Section 85Appeals to the Commissioner of Central Excise (Appeals)
Section 86Appeals to Appellate Tribunal
Section 87Recovery of any amount due to Central Government
Section 88Liability under Act to be first charge
Section 89Offences and Penalties
Section 90Cognizance of offences
Section 91Power to arrest
Section 93Power to grant exemption from service tax
Section 93APower to grant Rebate
Section 93BRules made under section 94 to be applicable to services other than taxable services
Section 94Power to make rules
Section 95Power to remove difficulties in implementing new services
Section 96Consequential amendment
Chapter VA Chapter VA containing Sections 96A to 96-I
Section 96ADefinitions.
Section 96BVacancies, etc., not to invalidate proceedings.
Section 96CApplication for advance ruling
Section 96DProcedure on receipt of application
Section 96EApplicability of advance ruling
Section 96FAdvance ruling to be void in certain circumstances
Section 96GPowers of Authority
Section 96HProcedure of Authority
Section 96IPower of Central Government to make rules
Section 96JSpecial exemption from service tax in certain cases
Section 97Special Provision for exemption in certain cases relating to management etc .of roads
Section 99Special provision for taxable services provided by Indian Railways

Popular Content