Chapter V of Finance Act, 1994

 

Application of certain provisions of Act 1 of 1944.

83. The provisions of the following sections of the Central Excise Act, 1944 (1 of 1944), as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise:—

9[ 13[sub-section (2A) of section 5A, sub-section (2) of section 9A], 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 11[12E, 14, 14[15, 15A, 15B], 31, 32, 32A to 32P (both inclusive), 33A, 34A, 35EE, 35F],] 8[35FF] to 35-O (both inclusive), 35Q, 10[35R,] 36, 36A, 36B, 37A, 37B, 37C, 37D,7[38A] and 40.

 

************************

 

Notes :

1. Figure “11,” omitted by the Finance Act, 2006, w.e.f. 18-4-2006.

2. “11BB” Inserted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998.

3. “11C,” inserted by the Finance Act, 2003, w.e.f. 14-5-2003.

4. Figure and letter “11D,” omitted by the Finance Act, 2006, w.e.f. 18-4-2006.

5. “14AA” Inserted by the Finance Act, 2007, w.e.f. 11-5-2007

6. “33A” inserted by the Finance Act, 2005, w.e.f. 13-5-2005.

7. “38A” Inserted by the Finance Act, 2007, w.e.f. 11-5-2007.

8 “35FF” Inserted by Finance Act, 2008, w.e.f. 10-5-2008

9. Substituted vide Finance Act, 2011, w.e.f. 8-4-2011, before it was read as, “9C, 9D, 1[***] 11B,2[11BB, 3[11C], 4[***] 12,] 12A, 12B, 12C, 12D, 12E, 14, 5[14AA,] 15, 6[33A], 35F,”

10. “35R” inserted vide Finance Act, 2011, w.e.f. 8-4-2011

11. Substituted vide Finance Act, 2012, we.f. 28-5-2012, before it was read as, “12E, 14, 14AA, 15, 33A, 34A, 35F”

12. Substituted vide Finance Act, 2013, we.f. 10th May, 2013, before it was read as “9A”.

13. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as,”12[subsection (2) of section 9A]”

14. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “15”