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The State Government Industrial Developmental Corporation has been granted retrospective exemption for amounts received towards grant of long term lease.Exemption from Service Tax to Armed Force Insurance Funds. Research & Development Cess has been proposed to be repealed.The pending cases before Advance Ruling Authority are proposed to be transferred separate AuthorityNo major alterations in indirect taxes.Budget 2017 : Paving way for GSTBudget 2017 : FM to decide fate of economyExcise, Service Taxpayers To Migrate To GST Portal By January 31Dual Control is delaying GSTGST to be simple, less burdensome for industry: Hasmukh Adhia
Sections of Central Excise Act 1944, as made applicable to Service Tax
Section 
Description
9A Certain offences to be non-cognizable
9AA Offences by companies
9B Power of Court to publish name, place of business, etc., of persons convicted under the Act.
9C Presumption of culpable mental state
9D Relevancy 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 and interest, if any, paid on such duty
11BB Interest on delayed refunds
11C Power not to recover duty of excise not levied or short levied as a result of  general practice
12 Application of the 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 Powers 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
31 Definitions
32 Customs and Central Excise Settlement Commission
32A Jurisdiction and powers of Settlement Commission
32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
32C Power of Chairman to transfer cases from one Bench to another
32D Decision to be by majority
32E Application for settlement of cases
32F Procedure on receipt of an application under section 32E
32G Power of Settlement Commission to order provisional attachment to protect revenue
32H Power of Settlement Commission to reopen completed proceedings
32I Powers and procedure of Settlement Commission
32J Inspection, etc., of reports
32K Power of Settlement Commission to grant immunity from prosecution and penalty
32L Power of Settlement Commission to send a case back to the Central Excise Officer
32M Order of settlement to be conclusive
32N Recovery of sums due under order of settlement
32O Bar on subsequent application for settlement in certain cases
32P Proceedings before Settlement Commission to be judicial proceedings
33A Adjudication procedure
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 on delayed refund of amount deposited under the proviso to Section 35F
35G Appeal to High Court
35H Application to High Court
35I Power to 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 to 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  printouts as documents and as evidence
37A Delegation of powers
37B Instructions 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

Case Laws Related

  • STO 2013 CESTAT 1121
  • Telecommunication Service: Demand: Stay: Services received is voice and data call circuits, direct dial IVR system etc. and these services are not liable for service tax in view of the fact that the service providers were not registered as Telegraph Service provider' under Indian Telegraph Act 1885: Waiver from pre deposit granted.

  • STO 2013 CESTAT 333
  • Telecommunication Service: Since the service provider is located abroad, he is not covered under the definition given in section 65(109a). Thus the service provided by foreign vendors cannot be taxed under Telecommunication service."

     
     

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