Provisions of Central Excise applicable to Service Tax - Service Tax Practice Manual / Ready Reckoner - Service Tax

Provisions of Central Excise applicable to Service Tax As per section 83 of the Finance Act , certain provisions of Central Excise are applicable so far as may be, in relation to service tax as they in relation to excise duty. List of these provisions are: Section Subject matter covered 5A(2A) Power of Central Government to insert an explanation in notification within one year of issue of notification to clarify the scope applicability of any notification- Grant exemption from duty of service tax 9A(2) Certain offences to be non-cognizable- Compounding power to Chief Commissioner of Central Excise 9AA Offences by Companies 9B Powers of Court to publish name, place of business, etc., of persons convicted under the Act 9C Presumption of culpable mental state 9D Relevance of statements under certain circumstances 9E Application of section 562 of the Code of Criminal Procedure, 1898 , and of the Probation of Offenders Act, 1958 11B Claim for refund of duty 11BB Interest on delayed refund 11C Power not to recover duty of excise not levied or short levied as a result of general practice 12 Application of provisions of Act No. 52 of 1962 to Central Excise Duties 12A Price of goods to indicate the amount of duty paid thereon 12B Presumption that the incidence of duty has been passed on to the buyer 12C Consumer Welfare Fund 12D Utilisation of the Fund 12E Power of Central Excise Officers 14 Power to summon persons to give evidence and produce documents in inquiries under this Act 15 Officers required to assist Central Excise Officers 15A Obligation to furnish information return 15B Penalty for failure to furnish information return 31 Definitions- Settlement of cases 32 Custom and Central Excise Settlement Commission 32A to 32P Various provisions related to Settlement Commission 33A Adjudication procedure (to inserted with the enactment of Finance Bill, 2005) 34A Confiscation or penalty not to interfere with other punishments 35EE Revision by Central Government 35F Deposit, pending appeal, of duty demanded or penalty levied 35FF Interest delayed refund of amount deposited under section 35F 35G Appeal to High Court 35H Application to High Court 35I Power of High Court or Supreme Court to require statement to be amended 35J Case before High Court to be heard by not less than two judges 35K Decision of High Court or Supreme Court on the case stated 35L Appeal to the Supreme Court 35M Hearing before Supreme Court 35N Sums due to be paid notwithstanding reference, etc. 35O Exclusion of time taken for copy 35Q Appearance by authorized representative 35R Appeal not be filed in certain cases 36 Definitions 36A Presumption as to documents in certain cases 36B Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence 37A Delegation of Powers 37B Instruction to Central Excise Officers 37C Service of decisions, orders, summons, etc. 37D Rounding off of duty, etc. 38A Effect of amendments, etc., of rules, notifications or orders 40 Protection of action taken under the Act