Service Tax, Bare Act

by Commercial

RELEVANT EXTRACT FROM FINANCE ACT, 2019	(xvi-xvii)
RELEVANT EXTRACT FROM FINANCE ACT, 2018	(xvii-xviii)

64. Extent, commencement and application	1
65. Definitions	1
65A. Classification of taxable services	41
65B. Interpretations	42
166. Charge of service tax	49
66A. Charge of service tax on services received from outside India	49
66B. Charge of service tax on and after Finance Act, 2012	50
66BA Reference to section 66 to be construed as reference to section 66B	50
66C. Determination of place of provision of service	51
66D. Negative list of services	51
66E. Declared services	53
66F. Principles of interpretation of specified descriptions of services or bundled services	54
67. Valuation of taxable services for charging service tax	54
67A. Date of determination of rate of tax, value of taxable service and rate of exchange	56
68. Payment of service tax	56
69. Registration	56
70. Furnishing of returns	57
71. Schemes for submission of Returns through Service Tax Preparers	57
72. Best judgment assessment	58
72A. Special audit	58
73. Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded	59
73A. Service tax collected from any person to be deposited with Central Government	63
73B. Interest on amount collected in excess	63
73C. Provisional attachment to protect revenue in certain cases	64
73D. Publication of information in respect of persons in certain cases	65
74. Rectification of mistake	65
75. Interest on delayed payment of service tax	66