Extent, Commencement and Application
(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.(2) It shall come into force on such date as the Central Government may,...
(1) "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, so...
Charge of Service Tax
(1) On and from the date of commencement of this Chapter 1ba , there shall be levied a tax (hereinafter referred to as the service tax), at the rate of five ...
Valuation of Taxable Services for Charging Service Tax
For the purposes of this Chapter, the value of taxable services, -(a) in relation to service provided by a stock-broker, shall be the aggregate of the commis...
Payment of Service Tax
(1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as m...
Every person liable to pay the service tax under this Chapter or the rules made thereunder shall, within such time and in such manner and in such form as may...
Furnishing of Returns
Every person liable to pay the service tax shall furnish or cause to be furnished to the Central Excise Officer, a return in such form and in such manner and...
(1) For the purpose of making an assessment under this Chapter, the Central Excise Officer may serve on any person who has furnished a return under section ...
Best Judgment Assessment
If –(a) any person fails to make the return under section 70, or";(b) any person having made a return fails to comply with all the terms of a notice issued...
Value of Taxable Services Escaping Assessment
If –(a) the Central Excise Officer has reason to believe that by reason of omission or failure on the part of the assessee to make a return under section 70 ...
Rectification of Mistake
(1) With a view to rectifying any mistake apparent from the record, the Central Excise Officer who passed any order under the provisions of this Chapter may,...
Interest on delayed Payment of Service Tax
Every person, liable to pay the tax in accordance with the provisions of section 68 or rules made thereunder, who fails to credit the tax or any part thereof...
Penalty for Failure to pay Service Tax
Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made thereunder, who fails to pay such tax shall pay in ad...
Penalty for Failure to Furnish Prescribed Return
If a person fails to furnish in due time the return which he is required to furnish under section 70 or the rules made thereunder, he shall pay, by way of pe...
Penalty for Suppressing value of Taxable Service
If the Central Excise Officer in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of service t...
Penalty for Failure to Comply with notice
If the Central Excise Officer in the course of any proceedings under this Chapter is satisfied that any person has failed to comply with a notice under sub-s...
Penalty not to be imposed in certain cases
Notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for an...
Offences by Companies
(1) Where an offence under this Chapter has been committed by a company, every person who at the time the offence was committed was in charge of, and was res...
Power to search premises
(1) If the [3 Commissioner of Central Excise has reason to believe 3 ] that any documents or books or things which in his opinion will be useful for or relev...
Application of certain provisions of Act (1 of 1944)
The provisions of the following sections of the Central Excises Act, 1944, as in force from time to time, shall apply, so far as may be, in relation to servi...
Revision of orders by the commissioner central excise
(1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter which has been taken by the Central Excise Officer subordin...
Appeals to the collector of central excise (Appeals)
(1) Any person aggrieved by any assessment order passed by the Central Excise Officer under section 71, section 72 or section 73, or denying his liability to...
Appeals to Appellate Tribunal
(1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 84, or an order passed by a Commissioner of Central Excise (A...
Willful Attempt to evade Service Tax, Etc.
If a person willfully attempts in any manner whatsoever to evade collection or payment of any service tax, interest or penalty chargeable or imposable under ...
Failure to furnish prescribed returns
If a person fails to furnish the return which he is required to furnish by a notice given under sub-section (2) of section 70, he shall, without prejudice to...
False Statement in verification, Etc.
If a person makes a statement in any verification under this Chapter or any rule made thereunder, or delivers an account or statement, which is false, and wh...
Abutment of false return, Etc.
If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any taxable service which ...
Certain offences to be Non-Cognizable
Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 87 or section 88 or section 89 or...
Institution of Proceedings
A person shall not be proceeded against for any offence under section 87 or section 88 or section 89 or section 90 except with the previous sanction of the P...
Power to grant exemption from Service Tax
(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 gene...
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.(2)In particular, and wit...
Power to remove difficulties
(1) If any difficulty arises in giving effect to the provisions of this Chapter, the Central Government may, by order published in the Official Gazette, not ...
In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after Entry 7 relating to the Central Excises and Salt Act,...