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.
1 Omitted by s.116 of the Finance (No 2) Act, 1998 (21 of 1998)
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 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 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.'';
Due care has been in compiling this page. But, this site does not make any claim that the information available on its pages is correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.
|Income Tax Slabs AY 2016-17||Income Tax Calculator AY 2016-17|
|Advance Tax Calculator||Indexed Cost & LTCG Calculator|
|Intt. u/s 234 Calculator||ITR Form no. & Mode of Filing|
|TDS Rates AY 2017-18||TDS Calculator AY 2017-18|
|Allowable Deductions||Incomes Exempt from tax|
|Maximize Tax Savings||Challan 280 in Excel|
|TDS Form 16 in Excel||PPF Calculators|
|Sukanya Samriddhi Calculator||Fillable forms in Excel/Word/PDF|
|Small Savings Calculator||View 26 AS|
|Fillable PAN TAN forms||Fillable VAT forms|
|Fillable Post Office forms||Fillable RTO forms|
|Ramayana Prashnavali||Taxability of Allowances|