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Chapter 5: The Finance Act, 1994

Service Tax(Finance Act,1994) • Indirect Tax

Acts in this Chapter (66)

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100 Special provision for taxable services provided by Employees’ State Insurance Corporation
0 sections 0 rules
101 Special provision for exemption in certain cases relating to construction of canal, dam, etc
0 sections 0 rules
102 Special provision for exemption in certain cases relating to construction of Government buildings
0 sections 0 rules
103 Special provision for exemption in certain cases relating to construction of airport or port
0 sections 0 rules
104_Special provision for exemption in certain cases relating to long term lease of industrial plots.
0 sections 0 rules
105 Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of union.
0 sections 0 rules
65 Definitions
0 sections 0 rules
65A. Classification of taxable services
0 sections 0 rules
65B. Interpretations
0 sections 0 rules
66 Charge of Service Tax.
0 sections 0 rules
66A.Charge of service tax on services received from outside India
0 sections 0 rules
66B. Charge of Service Tax on services received from outside India
0 sections 0 rules
66BA Reference to section 66 to be construed as reference to Section 66B
0 sections 0 rules
66C Determination of place of provision of service
0 sections 0 rules
66D Negative list of services
0 sections 0 rules
66E Declared services
0 sections 0 rules
66F. Principals of interpretation of specified descriptions of services or bundled services
0 sections 0 rules
67 Valuation of Taxable Services for Charging Service Tax
0 sections 0 rules
67A Date of determination of rate of tax, value of taxable service and rate of exchange
0 sections 0 rules
71A Filing of return by certain customers
0 sections 0 rules
72A Special Audit
0 sections 0 rules
73 Recovery of Service tax not levied or paid or short paid or erroneously refunded
0 sections 0 rules
73A Service Tax collected from any person to be deposited with Central Government
0 sections 0 rules
73B Interest on amount collected in excess
0 sections 0 rules
73C Provisional attachment to protect revenue in certain cases
0 sections 0 rules
73D Publication of information in respect of persons in certain cases
0 sections 0 rules
74 Rectification of Mistake
0 sections 0 rules
76 Penalty for Failure to pay Service Tax
0 sections 0 rules
77 Penalty for Failure to Furnish Prescribed Return
0 sections 0 rules
78 Penalty for Suppressing value of Taxable Service
0 sections 0 rules
78A Penalty for offences by director etc., of company
0 sections 0 rules
80 Penalty not to be imposed in certain cases
0 sections 0 rules
82 Power to search premises
0 sections 0 rules
83 Application of certain provisions of Act (1 of 1944)
0 sections 0 rules
83A Power of adjudication
0 sections 0 rules
84 Revision of orders by the commissioner central excise
0 sections 0 rules
85 Appeals to the Commissioner of Central Excise (Appeals)
0 sections 0 rules
86 Appeals to Appellate Tribunal
0 sections 0 rules
87 Recovery of any amount due to central government
0 sections 0 rules
88. Liability under Act to be first charge
0 sections 0 rules
89. Offences and Penalties
0 sections 0 rules
90 Cognizance of offences
0 sections 0 rules
91 Power to arrest
0 sections 0 rules
92 Institution of proceedings
0 sections 0 rules
93 Power to grant exemption from Service Tax
0 sections 0 rules
93A Power to grant Rebate
0 sections 0 rules
93B Rules made under section 94 to be applicable to services other than taxable services
0 sections 0 rules
94 Power to make rules
0 sections 0 rules
95 Power to remove difficulties in imlementing new services
0 sections 0 rules
96 Consequential Amendment
0 sections 0 rules
96A Definitions
0 sections 0 rules
96B Vacancies, etc., not to invalidate proceedings
0 sections 0 rules
96C Application for advance ruling
0 sections 0 rules
96D Procedure on receipt of application
0 sections 0 rules
96E Applicability of advance ruling
0 sections 0 rules
96F Advance ruling to be void in certain circumstances
0 sections 0 rules
96G Powers of Authority
0 sections 0 rules
96H Procedure of Authority
0 sections 0 rules
96HA Transitional Provision
0 sections 0 rules
96I Power of Central Government to make rules
0 sections 0 rules
96J Special exemption from service tax in certain cases
0 sections 0 rules
99 Special provision for taxable services provided by Indian Railways
0 sections 0 rules
Extent, Commencement and Application
64
0 sections 0 rules
SECTION 78B.Transitory provisions
0 sections 0 rules
Section 97 Special provision for exemption in certain cases relating to management, etc., of roads.
0 sections 0 rules
Section 98 Special provision for exemption in certain cases relating to management,etc., of non-commercial Government buildings
0 sections 0 rules
Chapter Statistics
66
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Forms
Hierarchy Path
Indirect Tax
Service Tax(Finance Act,1994)
The Finance Act, 1994
Chapter Information
Chapter Number:
5
Order:
0
Created:
Aug 04, 2025
Updated:
Aug 04, 2025
Recently Added Acts
100 Special provision for taxable services provided by Employees’ State Insurance Corporation 0 sections • Added: Aug 29, 2025
101 Special provision for exemption in certain cases relating to construction of canal, dam, etc 0 sections • Added: Aug 29, 2025
102 Special provision for exemption in certain cases relating to construction of Government buildings 0 sections • Added: Aug 29, 2025
103 Special provision for exemption in certain cases relating to construction of airport or port 0 sections • Added: Aug 29, 2025
104_Special provision for exemption in certain cases relating to long term lease of industrial plots. 0 sections • Added: Aug 29, 2025
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