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Applicability of certain provisions of central excise act, 1944 to service tax matters
September, 08th 2014

There is no separate act for service tax. Chapter V of Finance Act, 1994 and Chapter VI of Finance Act  deal with service tax matters.  Certain provisions of Central Excise Act, 1944 are made applicable to service tax provisions under Section 83 of Finance Act, 1994.   The said section has been amended from time to time.  In this articles what are the sections of Central Excise Act, 1944 are made applicable to service tax provisions, their date of effect etc., are discussed in this Article.

Section 83 of the Finance Act,1994 provides that the provisions of the following sections of theCentral 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:—

  • Section 5A(2) -  effect from 06.08.2014 - This section provides that  if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable;
  • Section 9A – Effect from 08.04.2011 and substituted vide Finance Act, 2013 with effect from 10.05.2013 by Section 9A(2) – This section provides that certain offences are non cognizable;
  • Section 9AA – Effect from 08.04.2011 – This section provides offences by companies;
  • Section 9B – Effect from 08.04.2011 – This section provides the power of Court to publish the name, place of business etc., of persons convicted under the Act;
  • Section 9C – With effect from 01.07.1994 – This Section deals with the culpable mental state;
  • Section 9D – With effect from 01.07.1994 – This section deals with the relevancy of statements under certain circumstances;
  • Section 11 – With effect from 01.07.1994 and omitted  by Finance Act, 2006 with effect from 18.04.2006  in view of insertion of Section 87 in Chapter V of Finance Act, 1994 – This section deals with recovery of sums due to Government;
  • Section 11B – With effect from 01.07.1994 – This section deals with the claim for refund of duty;
  • Section 11BB – inserted vide Finance Act, 1998 with effect from 16.10.1998 – This section provides for interest for belated refund;
  • Section 11C – inserted vide Finance Act, 2003 with effect from 14.05.2003 – This section gives power to Central Government not to recover duty of excise not levied or short levied as a result of general practice;
  • Section 11D – With effect from 01.07.1994 and omitted by Finance Act, 2006 with effect from 18.04.2006 in view of insertion of 73A in Chapter V of Finance Act, 1994 – This section deals with duties of excise collected from the buyer is to be deposited with the Central Government;
  • Section 12 – Inserted vide Finance Act, 2003 with effect from 14.05.2003 –This section provides that the Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Customs Act, 1962 (52 of 1962) relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by section 3 and section 3A;
  • Section 12A – inserted vide Finance Act, 1998 with effect from 16.10.1998 – This section deals with price of goods to indicate the amount of duty paid thereon;
  • Section 12B-With effect from 01.07.1994 – This section deals with the presumptions that incidence of duty has been passed on to the buyer;
  • Section 12C – With effect from 01.07.1994 – This section deals with Consumer Welfare Fund;
  • Section 12D – With effect from 01.07.1994 – This section deals with utilization of Consumer Welfare Fund;
  • Section 12E – With effect from 01.07.1994 – This section deals with the powers of Central Excise Officers;
  • Section 14 – With effect from 01.07.1994 -  This section gives powers to Central Excise Officers to summon persons to give evidence  and produce documents in inquiries under this Act;
  • Section 14AA – Inserted vide Finance Act, 2007, with effect from 11.05.2007 and omitted with effect from 28.05.2012 for which Section 72A in Chapter V of Finance Act, 1994 is inserted- This section deals with the special audit in cases where credit of duty availed or utilized is not within the normal limits etc.,
  • Section 15 – Effective from 01.07.1994  - This section provides that officers are required to assist Central Excise Officers;
  • Section 15A – Effective from 06.08.2014 – This section imposes obligation to furnish information return;
  • Section 15B – Effective from 06.08.2014 – This section provides penalty for failure to furnish information return;
  • Section 31 – Effective from 28.05.2012 – This section defines some terms used in the Act;
  • Section 32 – Effective from 28.05.2012 -  This section deals with the constitution of Settlement Commission;
  • Section 32A – Effective from 28.05.2012 – This section deals with the jurisdiction and powers of Settlement Commission;
  • Section 32B – Effective from 28.05.2012 – This Section provides that Vice Chairman to act as Chairman or to discharge his functions in certain circumstances;
  • Section 32C – Effective from 28.05.2012 – This section deals with the power of Chairman to transfer
  • Section 32D – Effective from 28.05.2012 -  This section provides the decision of the Commission by majority;
  • Section 32E – Effective from 28.05.2012 -  This section provides the procedure for filing application before Settlement Commission;
  • Section 32F – Effective from 28.05.2012 -  This section deals with the procedure to be adopted by the Commission on receipt of application;
  • Section 32G – Effective from 28.05.2012 – This section deals with the power of Settlement Commission to order provisional attachment to protect Revenue;
  • Section 32H – Effective from 28.05.2012 – This section deals with the power of Settlement Commission to re-open completed proceedings;
  • Section 32I – Effective from 28.05.2012 – This section deals with the powers and procedure of Settlement Commission;
  • Section 32J – Effective from 28.05.2012 -  This section deals with the inspection of documents, taking copies and reports;
  • Section 32K – Effective from 28.05.2012 -  This section deals with the power of Settlement Commission to grant immunity from prosecution and penalty;
  • Section 32L – Effective from 28.05.2012 – This section deals with the power of Settlement Commission to send a case back to the Central Excise Officer;
  • Section 32M – Effective from 28.05.2012 – This section provides that the order of Settlement Commission shall be conclusive;
  • Section 32N – Effective from 28.05.2012 – This section deals with the recovery of sums due under order of Settlement;
  • Section 32O – Effective from 28.05.2012 – This section provides bar on subsequent application for settlement in certain cases;
  • Section 32P – Effect 28.05.2012 -  This section provides that the proceedings before

Settlement Commission to be judicial proceedings.

  • Section 33A – inserted vide Finance Act, 2005 with effect from  13.05.2005 – This section deals with the Adjudication procedure;
  • Section 34A – Effect from 08.04.2011 – This section provides that confiscation or penalty is not to interfere with other punishments;
  • Section 35EE – Inserted vide Finance Act, 2012 with effect from 28.05.2012 – This section deals with revision by Central Government;
  • Section 35F – With effect from 01.07.1994 – This section deals with the deposit of certain percentage of duty demanded or penalty imposed before filing appeal;
  • Section 35FF – inserted vide Finance Act, 2008 with effect from 10.05.2008 -  This section deals with the interest payable on delayed refund of amount deposited under Section 35F;
  • Section 35G – Effective from 01.07.1994 – This section deals with the appeal to be filed before High Court;
  • Section 35H – Effective from 01.07.1994 – This section deals with the procedure for filing application before High Court;
  • Section 35 I – Effective from 01.07.1994 – This section deals with the power of High Court or Supreme Court  to require statement to be amended;
  • Section 35J –Effective from 01.07.1994 -  This section provides that the case before the High Court is to be heard by not less than two judges;
  • Section 35K – Effective from 01.07.1994 -  This section deals with the decision of High Court or Supreme Court  on the case stated;
  • Section 35L  - Effective from 01.07.1994 – This section deals with the appeal before Supreme Court;
  • Section 35M – Effective from 01.07.1994 -This section deals with hearing before Supreme Court;
  • Section 35N – Effective from01.07.1994. This section provides that sum due to Government  as a result of an order passed under Section 35C(1) notwithstanding reference etc;
  • Section 35O – This section deals with exclusion of time taken for copy;
  • Section 35Q – Effective from 01.07.1994 -  This section deals with appearance by authorized representative;
  • Section 35R – inserted vide Finance Act, 2011 with effect from 08.04.2011 – This section deals with the appeal not to be filed in certain cases;
  • Section 36 – Effective from 01.07.1994 – This section gives definition for ‘appointed day’, ‘High Court’ and ‘President’;
  • Section 36A – Effective from 01.07.1994 – This section deals with presumption as to documents in certain cases;
  • Section 36B – Effective from 01.07.1994 – This section gives the admissibility of microfilms, facsimile  copies of documents and computer print outs as documents and as evidence;
  • Section 37A – Effective from 01.07.1994 – This section gives power to Central Government to delegate power;
  • Section 37B – Effective from 01.07.1994 -  This section deals with the instructions or directions to be issued by CBE&C to the Central Excise Officers for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods;
  • Section 37C – Effective from 01.07.1994 – This section deals with the procedure of service of decisions, orders, summons etc.,;
  • Section 37D – Effective from 01.07.1994 – This section deals with rounding off duty, interest, penalty, fine or any other sum payable;
  • Section 38A – inserted vide Finance Act, 2007 with effect from 11.05.2007 – This section provides the effect of amendments etc., of rules, notifications or orders;
  • Section 40 – Effective from 01.07.1994 – This section provides for protection for the Central Government or any officer of the Central Government or State Government for the action taken in good faith against suit, prosecution or legal proceedings.
 
 
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