Service Tax Act : Section 91, 93, 93A and 93B

As on 24.10.2013

391. Power to arrest.

2,3 Sections 90 and 91 inserted by Finance Act, 2013 w.e.f 10-5-2013.

(1) If the Commissioner of Central Excise has reason to believe that any person has committed an offence specified in clause (i) or clause (ii) of sub-section (1) of section 89, he may, by general or special order, authorise any officer of Central Excise, not below the rank of Superintendent of Central Excise, to arrest such person.

(2) Where a person is arrested for any cognizable offence, every officer authorised to arrest a person shall, inform such person of the grounds of arrest and produce him before a magistrate within twenty-four hours.

(3) In the case of a non-cognizable and bailable offence, the Assistant Commissioner, or the Deputy Commissioner, as the case may be, shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an office in charge of a police station has, and is subject to, under section 436 of the Code of Criminal Procedure, 1973.

(4) All arrests under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrests.";

1[ 92. (Omitted)]

1 Omitted by s.116 of the Finance (No 2) Act, 1998 (21 of 1998)

2[93. Power to grant exemption from service tax. -

2 Substituted by s.116 of the Finance (No 2) Act, 1998 (21 of 1998)

(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon.

(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt any taxable service of any specified description from the payment of whole or any part of the service tax leviable thereon, under circumstances of exceptional nature to be stated in such order.]

3[93A. Power to grant Rebate

3 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006) clauses in a) in sub-section (1), for clauses (i) and (ii), substituted by the Finance Act 2013 w.e.f 10-5-2013

Where any goods or services are exported, the Central Government may grant rebate of service tax paid on taxable services which are used as input services for the manufacturing or processing 4"or removal or export of such goods" or for providing any taxable services and such rebate shall be subject to such extent and manner as may be prescribed:

4 Substituted w.e.f. 28.05.2012 BY The Finance Act, 2012

Provided that where any rebate has been allowed on any goods or services under this section and the sale proceeds in respect of such goods or consideration in respect of such services are not received by or on behalf of the exporter in India within the time allowed by the Reverse Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), such rebates shall 5[except under such circumstances or conditions as may be prescribed,] be deemed never to have been allowed and the Central Government may recover or adjust the amount of such rebate in such manner as may be prescribed.]

5 Inserted (w.e.f. 8.04.2011) by s.74 of the Finance Act, 2011(8 of 2011)

6"93B. Rules made under section 94 to be applicable to services other than taxable services.-- :

6 Inserted w.e.f 28.5.2012 by the Finance Act, 2012

All rules made under section 94 and applicable to the taxable services shall also be applicable to any other service in so far as they are relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of Chapter V of the Finance Act, 1994.'';


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