Legal Provisions – Under Service Tax (Finance Act, 1994.) - Central Excise Practice Manual (OLD) - Central Excise

Legal Provisions Under Service Tax ( Finance Act, 1994 . ) The provision of Section 9A of the Central Excise Act, 1944 has been made applicable to Service Tax matters vide section 83 of the Finance Act, 1994. Further, clause (i) of sub-section (2) of Section 94 of the Finance Act, 1994 empowers Central Government to make rules, which may provide for the amount to be paid for compounding and the manner of compounding of offences .