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of <h1>Section 9A of Central Excise Act Applies to Service Tax; Rules on Compounding Offences Set by Finance Act, 1994.</h1> Section 9A of the Central Excise Act, 1944, is applicable to Service Tax matters as per section 83 of the Finance Act, 1994. Additionally, clause (i) of sub-section (2) of Section 94 of the Finance Act, 1994, authorizes the Central Government to establish rules regarding the amount and procedure for compounding offences. These provisions are part of the legal framework governing Service Tax and Central Excise, providing guidelines for the compounding of offences under indirect tax laws.
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