Statutes Governing the Law of Service Tax

The provisions pertaining to service tax are given in Chapter V and VA of Finance Act 1994 as amended from time to time. The Central Government has also been empowered to make rules to carry out the provisions of this Chapter, through section 94 of this chapter. This comes along with the power to grant exemptions from Service Tax u/s 93.

The Statutes governing the levy of Service Tax are as follows

  • Finance Act, 1994
  • Service Tax Rules, 1994
  • CENVAT Credit Rules, 1994
  • Service Tax (Advance Ruling) Rules, 2003
  • Service Tax (Registration of Special Category of Persons) Rules, 2005
  • Service Tax (Determination of Value) Rules, 2006
  • Service Tax (Provisional Attachment of Property) Rules, 2008
  • Service Tax (Publication of Names) Rules, 2008
  • Dispute Resolution Scheme Rules, 2008
  • Service Tax Return Preparer Scheme, 2009
  • Point of Taxation Rules, 2011
  • Place of Provision of Services Rules, 2012
  • Service Tax (Compounding of Offences) Rules, 2012
  • Service Tax (Settlement of Cases) Rules, 2012

In addition to the Above Statutes, certain provisions of the Central Excise Act, 1944 are also made applicable for Service Tax matters [u/s 83]  of Finance Act, 1994.

Statutory provisions that has been rescinded, withdrawn or superseded

  • Export of Services Rules, 2005
  • Taxation of Services (Provided from Outside India and received in India) Rules, 2006
  • Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007

Chapter V of Finance Act, 1994

No. Title
Section – 64 Extent, commencement and application
Section – 65 – Part A Definitions (Clauses 1 to 20) [From “Actuary” to “Cab”]
Section – 65 – Part B Definitions (Clauses 21 to 40) [From “Cable operator” to “event management”]
Section – 65 – Part C Definitions (Clauses 41 to 60) [From “event manager” to “Lease Circuit”]
Section – 65 – Part D Definitions (Clauses 61 to 80) [From “Live insurance business” to “policy holder”]
Section – 65 – Part E Definitions (Clauses 81 to 104c) [From “Port” to “support services of business or commerce”]
Section – 65 – Part F Definitions (Clause 105) – Meanings of Taxable Services
Section – 65 – Part G Definitions (Clauses 106 to 121 and Explanation) [From “technical testing and analysis” to End]
Section – 65A Classification of Taxable Services
Section – 65B Interpretations.
Section – 66 Charge of Service Tax
Section – 66A Charge of Service Tax on Services received from outside India
Section – 66B Charge of service tax on and after Finance Act, 2012
Section – 66C Determination of place of provision of service.
Section – 66D Negative list of services.
Section – 66E Declared services
Section – 66F Principles of interpretation of specified descriptions of services or bundled services
Section – 67 Valuation of Taxable Services of Charging Service Tax
Section – 67A Date of determination of rate of tax, value of taxable service and rate of exchange.
Section – 68 Payment of Service Tax
Section – 69 Registration
Section – 70 Furnishing of Returns
Section – 71 Schemes for submission of Returns through Service Tax Preparers.
Section – 72 Best judgment assessment.
Section – 72A Special audit
Section – 73 Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
Section – 73A Service Tax Collected from any person to be deposited with Central Government
Section – 73B Interest on amount collected in excess
Section – 73C Provisional attachment to protect revenue in certain cases.
Section – 73D Publication of information in respect of persons in certain cases.
Section – 74 Rectification of Mistake
Section – 75 Interest on Delayed Payment of Service Tax
Section – 75A Deleted
Section – 76 Penalty for Failure to or pay service tax
Section – 77 Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
Section – 78 Penalty for Suppressing value of taxable service
Section – 79 Deleted
Section – 80 Penalty not to be imposed in certain cases
Section – 81 Deleted
Section – 82 Power to search premises
Section – 83 Application of certain provisions of Act 1 of 1944
Section – 83A Power of Adjudication of Penalty
Section – 84 Appeals to Commissioner of Central Excise (Appeals).
Section – 85 Appeals to the Commissioner of Central Excise (Appeals)
Section – 86 Appeals to Appellate Tribunal
Section – 87 Recovery of any amount due to Central Government
Section – 88 Liability under Act to be first charge
Section – 89 Offences and penalties
Section – 90 Deleted
Section – 91 Deleted
Section – 92 Deleted
Section – 93 Power to grant exemption from service-tax
Section – 93A Power to grant rebate
Section – 93B Rules made under section 94 to be applicable to services other than taxable services.
Section – 94 Power to Make Rules
Section – 95 Power to remove difficulties
Section – 96 Consequential amendment
Section – 96A Definitions (Advance Ruling)
Section – 96B Vacancies, etc., not to invalidate proceedings
Section – 96C Application for advance ruling
Section – 96D Procedure on receipt of application
Section – 96E Applicability of advance ruling
Section – 96F Advance ruling to be void in certain circumstances
Section – 96G Power of Authority
Section – 96H Procedure of Authority
Section – 96I Power of Central Government to make rules
Section – 96J Special exemption from service tax in certain cases
Section – 97 Special provision for exemption in certain cases relating to management, etc., of roads
Section – 98 Special provision for exemption in certain cases relating to management, etc., of noncommercial Government buildings.

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