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of <h1>Section 83 of Finance Act: Applying Central Excise Act Provisions to Service Tax for Consistent Tax Administration.</h1> Section 83 of the Finance Act, 1994, incorporates specific provisions from the Central Excise Act, 1944, to apply to service tax as they do to excise duty. These provisions include various sections such as 5A(2A), 9A(2), 9AA, 9B, 9C, 9D, 9E, and others up to section 40. The section ensures that the procedural and administrative aspects of the Central Excise Act are applicable to service tax, facilitating uniformity in tax administration. Amendments and insertions to these sections have been made over the years through various Finance Acts, reflecting changes in the legislative framework.
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