Extension of Central Excise provisions to service tax imports excise assessment, recovery and compliance mechanisms into service tax law. The Finance Act, 1994 incorporates specified provisions of the Central Excise Act, 1944 into the service tax regime, so far as may be, thereby importing ... Summary
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Extension of Central Excise provisions to service tax imports excise assessment, recovery and compliance mechanisms into service tax law.
The Finance Act, 1994 incorporates specified provisions of the Central Excise Act, 1944 into the service tax regime, so far as may be, thereby importing Central Excise assessment, recovery, penalty, offence and other compliance mechanisms into service tax law; the list of applicable sections has been amended by subsequent finance Acts.
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