Extract of Finance Act, 1994 (32 of 1994) (as
regarding imposition of Service Tax
Service tax presently administered under the provisions
of Section 64 - 96 of the Finance Act, 1994 as duly amended in 1996,
1997 and 1998 and the Service Tax Rules, 1994. Levy and collection
of the tax is handled by the Central Excise Officers, duly authorised
for the purpose, in terms of Rule 3 of Service Tax Rules, 1994.
Given below are the provisions of Finance Act, 1994 and Service
Tax Rules, 1994 in brief.
Finance Act 1994, as amended :
Tax Rules, 1994
Section 64 specifies
the name and extent of the law.
Section 65 deals
with the definitions of various services brought under tax net,
and the service providers with special reference to taxable
services under section 65(41).
Section 66 authorises
the levy of service tax.
Section 67 describes
value of taxable services.
Section 68 deals
with the payment of service tax.
Section 69 refers
Section 70 enumerates
persons responsible for filing the returns.
Section 71 deals
with the assessment of service tax returns.
Section 72 provides
for best judgment assessment.
Section 73 deals
with the value of the taxable service which has escaped assessment.
Section 74 deals
with the rectification of mistakes.
Section 75 provides
for payment of interest on delayed payment of service tax.
Section 76 - 80
deals with various penalties.
Section 81 deals
with offences by companies.
Section 82 authorises
search of premises.
Section 83 enumerates
the various Central Excise provisions, made applicable to the
Section 84 provides
for appeal to the Commissioner of Central Excise (Appeals).
Section 85 provides
for an appeal to the appellate tribunal.
Section 86 describes
powers of review, appeal etc.
Section 87 - 92
deals with prosecution (deleted by Finance Act, 1998).
Section 93 provides
for issuance of General and specific Exemption notifications.
Section 94 gives
powers to make rules.
Section 95 provides
power to remove difficulties.
Section 96 provides
for making provisions of Limitation Act inapplicable to the
service tax provisions.
number of provisions of Central Excise Act, 1944 have been
Rule 1 provides
the name and date of Service Tax Rules.
Rule 2 defines
the act, assessment, form, half-year and the person responsible
for payment of service tax.
Rule 3 deals with
appointment of officers.
Rule 4 deals with
mode of registration.
Rule 5 deals with
Rule 6 describes
manner of payment of service tax.
Rule 7 refer filing
Rule 8 provides
for the form of appeal to Commissioner of Central Excise (Appeal).
Rule 9 provides
for the form of appeals to appellate tribunal.
made applicable to service tax provisions. They are indicated
below in brief :
For details, concerned
status may be referred to.
Section 9C - Presumption
of culpable mental state.
Section 9D - Relevancy
of statements under certain circumstances.
Section 11 - Recovery
of sums due to Government.
Section 11B - Claim
for refund of duty.
Section 11BB -
Interest on delayed refunds.
Section 12A - Price
of goods to indicate the amount of duty has been paid thereon.
Section 12B - Presumption
that incidence of duty has been passed to the buyer.
Section 12C &
12D - Consumer Welfare Fund and its utilisation.
Section 12E - Power
of Central Excise Officers.
Section 14 - Power
to summon person to give evidence and produce document in enquiries
under this Act.
Section 15 - Officer
required to assist Central Excise Officer.
Section 35F - Deposit
pending appeal of duty demanded or penalty levied.
Section 35G to
35O - Provisions relating to High Court & Supreme Court.
Section 35Q - Appearance
by authorised representative.
Section 36A &
36B - Presumption as to documents and admissibility of microfilms,
etc. as evidence.
Section 37A - Delegation
Section 37B - Instruction
to Central Excise Officers.
Section 37C - Service
of decisions, orders & summons, etc.
Section 37D - Rounding
off of duty, etc.
Section 40 - Protection
of action taken under this Act.