[(91) * * *]
[(92) * * *]
93. Power to grant exemption from service tax. –
- If the Central Government is satisfied that it is necessary in
the public interest so to do, it may, by notification in the
Official Gazette, exempt generally or subject to such conditions as
may be specified in the notification, taxable service of any
specified description from the whole or any part of the service tax
leviable thereon.
- 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 any taxable service of any specified description from the
payment of whole or any part of the service tax leviable thereon,
under circumstances of exceptional nature to be stated in such
order.]
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94. Power to make rules. -
- The Central Government may, by notification in the Official
Gazette, make rules for carrying out the provisions of this Chapter.
- In particular, and without prejudice to the generality of the
foregoing power, such rules may provide for all or any of the
following matters, namely: -
- collection and recovery of service tax under sections 66 and
68;
- the time and manner and the form in which application for
registration shall be made under subsections (1) and (2) of
section 69;
- the form, manner and frequency of the returns to be
furnished under subsections (1) and (2) of section 70;
(cc) the manner of furnishing return under section 71A.
- the form in which appeal under section 85 or under
sub-section (6) of section 86 may be filed and the manner in
which they may be verified;
- the manner in which the memorandum of cross objections under
sub-section (4) of section 86 may be verified;
(ee) the credit of service tax paid on the services consumed for
providing a taxable service in case where the services consumed
and the service provided fall in the same category of taxable
service;
(eee) the credit of service tax paid on the services consumed or
duties paid or deemed to have been paid on goods used for
providing a taxable service.
- any other matter which by this Chapter is to be or may be
prescribed.
- The power to make rules conferred by this section shall on the
first occasion of the exercise thereof include the power to give
retrospective effect to the rules or any of them from a date not
earlier than the date on which the provisions of this Chapter come
into force.
- Every rule made under this Chapter and every notification issued
under section 93 shall be laid, as soon as may be, after it is made
or issued, before each House of Parliament, while it is in session
for a total period of thirty days which may be comprised in one
session or in two or more successive sessions, and if, before the
expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any
modification in the rule or notification or both Houses agree that
the rule should not be made or the notification should not be
issued, the rule or notification shall thereafter have effect only
in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without
prejudice to the validity of anything previously done under that
rule or notification.
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95. Power to remove difficulties –
| (1) |
If any difficulty arises in respect of implementing, or assessing
the value of, any taxable service incorporated in this Chapter by the
Finance Act, 2002, the Central Government may, by order published in the
Official Gazette, which is not inconsistent with the provisions of this
Chapter remove the difficulty: |
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Provided that no such order shall be made after the expiry of a
period of two years from the date on which the provisions of the Finance
Act, 2002 incorporating such taxable services in this Chapter come into
force. |
| (1A) |
If any difficulty arises in respect of implementing, or assessing
the value of, any taxable service incorporated in this Chapter by the
Finance Act, 2003, the Central Government may, by order published in the
Official Gazette, which is not inconsistent with the provisions of this
Chapter remove the difficulty: |
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Provided that no such order shall be made after the expiry of a
period of two years from the date on which the provisions of the Finance
Act, 2003 incorporating such taxable services in this Chapter come into
force. |
| (2) |
Every order made under this section shall be laid, as soon as may be
after it is made, before each House of the Parliament. |
96. Consequential amendment.–
In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of
1974), in the Schedule, after entry 7 relating to the Central Excise Act, 1944
(1 of 1944), the following entry shall be inserted, namely:-
"7A. Chapter V of the Finance Act, 1994."