Service_Tax_Act
Section / Rule Number   Content   
 
1. Short title, extent and commencement
2. Definitions
3. Levy and charge of tax.
4. Employers' liability to deduct and pay tax on behalf of employees
5. Registration and enrolment
5A. Information to be furnished by the registered employers regarding changes in respect of profession, trade, calling or employment
5B. Transfer of trade or business
6. Returns
6 (A). Audit of Accounts, etc. and raising of demand in certain cases
6 (B). Special provision for furnishing return
6 (C). Profession tax payment certificate
7. Assessment of employers
7A. Assessment in selective cases on the basis of random selection
8. Payment of tax
8A. Option to make payment of tax for future period by enrolled person.-
9. Consequence of failure to deduct or to pay tax
9A. Exemption from interest and penalty
10. Penalty for non-payment of tax
11. Recovery of tax, etc
12. Authorities for the purposes of this Act
12A. Bureau
12B. Inspection, search and seizure by the Director of Economic Offences Investigation Cell
13. Collecting agent
14. Appeal, revision and rectification of mistakes
15. Accounts
16. Special mode of recovery
17. Production and inspection of accounts and documents and search of place of work, etc
17A. Determination of tax payable by enrolled persons
17B. Determination of tax payable by persons who are not rolled
17C. Limitation for determination of tax etc. payable under section 17A or section 17B
18. Refund
19. Offences and penalties
20. Offences by companies
21. Power to transfer proceedings
22. Compounding of offences
23. Power to enforce attendance, etc
23A. Power to call for information from any person
24. Bar to proceedings
24A. Clearance certificate
25. Power to make rules
26. Exemption
 
     
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