Service Tax Act : Section 94, 95 and 96

As on 24.10.2013

94. Power to make rules. -

(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter. 7(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: -

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

(a) collection and recovery of service tax under sections 66 and 68;
1[(aa) the determination of amount and value of taxable service under section 67;]

1 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006)


(b) the time and manner and the form in which application for registration shall be made 2[under sub-sections (1) and (2) of section 69;]

2 Substituted (w.e.f. 13.05.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).


(c) 3[the form, manner and frequency of the returns to be furnished under sub-sections (1) and (2) [and the late fee for delayed furnishing of return under sub-section (1) of section 70;]

3 Substituted (w.e.f. 11.05.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

4[(cc) the manner of provisional attachment of property under sub-section (1) of section 73C;]

4 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

5(ccc) publication of name of any person and particulars relating to any proceeding under sub-section (1) of section 73D;]

5 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).


(d) the form in which appeal under section 85 or under sub-section (6) of section 86 may be filed and the manner in which they may be verified;
(e) the manner in which the memorandum of cross objections under sub-section (4) of section 86 may be verified;
6[(ee) Omitted]

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


7[(eee) the credit of service tax paid on the services consumed or duties paid or deemed to have been paid on goods used for providing a a taxable taxable service;]

7 Inserted (w.e.f. 14.05.2003) by s.159 of the Finance Act, 2003 (32 of 2003).


8(eeee) the manner of recovery of any amount due to the Central Government under section 87;]

8 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).


9[(f) provisions for determining export of taxable services;

9 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance Act, 2004 (23 of 2004).


(g) grant of exemption to, or rebate of service tax paid on, taxable services which are exported out of India;
(h) rebate of service tax paid or payable on the taxable services consumed or duties paid or deemed to have been paid on goods used for providing taxable services which are exported out of India;
10[(hh) rebate of service tax paid or payable on the taxable services used as input services in the manufacturing or processing of goods exported out of India under Section 93A;]

10 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance Act, 2004 (23 of 2004).


11[(hhh) the date for determination of rate of service tax and the place of provision of taxable service 12"under section 66C";]

11 Inserted (w.e.f. 19.08.2009) by s.113 of the Finance(No. 2) Act, 2004 (33 of 2004).
12 Inserted w.e.f 28.5.2012 by the Finance Act, 2012


13["(i) provide for the amount to be paid for compounding and the manner of compounding of offences;

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


(j) provide for the settlement of cases, in accordance with sections 31, 32 and 32A to 32P (both inclusive), in Chapter V of the Central Excise Act, 1944 as made applicable to service tax vide section 83;';]
(k) any other matter which by this Chapter is to be or may be prescribed.]

(3) The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Chapter come into force.

(4) Every rule made under this 14[Chapter, Scheme framed under section 71 and every notification] issued under section 93 shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

14 Substituted (w.e.f. 10.05.2008) by s.90 of the Finance Act, 2008 (18 of 2008).

1[ 95. Power to remove difficulties in implementing new services -

1 Substituted (w.e.f. 16.08.2002) by s. 149 of the Finance Act, 2002 (20 of 2002)

(1) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this Chapter by the Finance Act,2002, the Central Government may, by order published in the Official Gazette, which is not inconsistent with the provisions of this Chapter remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of the Finance Act,2002 incorporating such taxable services in this Chapter come into force.

2[(1A) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this Chapter by the Finance Finance Act, 2003, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty :

Provided that no such order shall be made after the expiry of a period of two years from the date on which the Finance , 2003 incorporating such taxable services in this chapter come into force.]

2 Inserted (w.e.f. 14.05.2003) by s. 159 of the Finance Act, 2003 (32 of 2003)

3[(1B) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this Chapter by the Finance (No. 2) Act, 2004, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty :

Provided that no such order shall be made after the expiry of a period of two years from the date on which the Finance (No. 2) Bill, 2004 receives the assent of the President.]

3 Inserted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004).

4 [(1C) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2006, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty :

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2006 receives the assent of the President.]

4 Inserted (w.e.f. 18.04.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

5[(1D) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2007, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty :

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2007 receives the assent of the President.]

5 Inserted (w.e.f. 11.05.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

6[(1E) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2008, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2008 receives the assent of the President.]

6 Inserted (w.e.f. 10.05.2008) by s. 90 of the Finance Act, 2008 (18 of 2008).

1[(1F) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance (No.2) Act, 2009, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President.]

1 Inserted (w.e.f. 19.08.2009) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009)

2[(1G) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2010, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2010 receives the assent of the President.]

2 Inserted (w.e.f. 8.05.2010) by s.76 of the Finance Act, 2010 (14 of 2010)

3 [(1H) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2011, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2011 receives the assent of the President];

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

4["(1-I). If any difficulty arises in giving effect to section 143 of the Finance Act, 2012, in so far as it relates to insertion of sections 65B, 66B, 66C, 66D, 66E and section 66F in Chapter V of the Finance Act, 1994, the Central Government may, by order published in the Official Gazette, which is not inconsistent with the provisions of this Chapter, make such provisions, as may be necessary or expedient for the purpose of removing the difficulty from such date, which shall include the power to give retrospective effect from a date not earlier than the date of coming into force of the Finance Act, 2012:

Provided that no such order shall be made after the expiry of a period of two years from the date of coming into force of these provisions.";]

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

6"(1J) If any difficulty arises in giving effect to section 93 of the Finance Act, 2013, in so far as it relates to amendments made by the Finance Act, 2013 in Chapter V of the Finance Act, 1994, the Central Government may, by an order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill ,2013 receives the assent of the President."

6. sub-section1J inserted w.e.f 10.5.2013 by the Finance Act, 2013

(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of the Parliament]

96. Consequential amendment.-

In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after entry 7 relating to the 5[Central Excise Act, 1944] (1 of 1944), the following entry shall be inserted, namely:-

"7A. Chapter V of the Finance Act,1994."

5 Central Excises and Salt Act, 1944 renamed by s.71 of the Finance(No.2) Act, 1996 (33 of 1996)

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