Power to Make Rules

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....registration shall be made under 3[sub-sections (1) and (2) of] section 69; 4[(c) the form, manner and frequency of the returns to be furnished under sub-sections (1) and (2) and the late fee for delayed furnishing of return under sub-section (1) of section 70;] 5[(cc) the manner of provisional attachment of property under sub-section (1) of section 73C; (ccc) publication of name of any person and particulars relating to any proceeding under sub-section (1) of section 73D;] (d) 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; (e) the manner in which the memorandum of cross-objections under sub-section (4) of section 86 may be verified; 6[*....

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....s for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit; (m) authorisation of the Central Board of Excise and Customs or 17[Principal Chief Commissioners of Central Excise or] Chief Commissioners of Central Excise to issue instructions, for any incidental or supplemental matters for the implementation of the provisions of this Act; (n) any other matter which by this Chapter is to be or may be prescribed.] (3) 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 an....

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....and (2) of section 70;" 5. Inserted by the Finance Act, 2006, w.e.f. 18-4-2006. 6. Omitted vide Finance Act, 2012, earlier, it was inserted by the Finance Act, 2002, w.e.f. 16-8-2002. As, "(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;" 7. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003. 8. Inserted by the Finance Act, 2006, w.e.f. 18-4-2006. 9. Clauses (f) to (i) substituted for clause (f) by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, clause (f) read as under: "(f) any other matter which by this Chapter is to be or may be prescribed.&quo....