Service Tax - 4. page

Power to make rules [Section 94] : Section 94 gives power to central government to make rules. Accordingly, the Central Government may by way of a notification in the Official Gazette […]

Power to grant rebate [Section 93A] : (1) The Central Government may grant rebate of service tax paid on input services used in the manufacturing or processing or removal or export […]

Power to grant exemption from service tax [Section 93] : If the Central Government is satisfied that it is in public interest to do so, it may by notification in the […]

Advance Ruling [Sections 96A to 96I] : Chapter VA of the Finance Act, 1994 provides for the advance ruling in respect of a question of law or fact regarding the liability […]

Appeals under service tax : A. Revision application to CCE (Appeals) by Department [Section 84] (1) PCCE/CCE may direct to make an application for revision to the CCE (Appeals)  Principal […]

Powers of arrest [Section 91] : (i) Who can arrest? – New section 91 provides that the Principal Commissioner/Commissioner of Central Excise by general or special order authorize any officer of Central […]

Cognizance of offences [Section 90] : Section 90 provides that offence involving collection of any amount as service tax but failure to pay the amount so collected to the credit of […]

Offences and prosecution [Section 89] : (1) Categories of offences: The offences described in section 89 can be divided into two categories, namely category ‘A‘ and category ‘B‘. Category “A‟ offences […]

Adjudication of penalty [Section 83A] : Where any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power under a notification issued […]

Penalties: The penalties for various defaults under service tax law can be summarised as under:- Sl. No. Section Nature of Default Quantum of penalty 1. 76 Failure to pay service tax Maximum 10% […]