Amendment of Act 32 of 1994

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....e words "but does not include" and ending with the words "time being in force" shall be omitted; (4) in clause (104c), for the words "operational assistance for marketing", the words "operational or administrative assistance in any manner" shall be substituted; (5) in clause (105),-- (a) for sub-clause (zo), the following sub-clause shall be substituted, namely:-- "(zo) to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other than three wheeler scooter auto-rickshaw and motor vehicle meant for goods carriage;"; (b) for sub-clause (zx), the following sub-clause shall be substituted, namely:-- "(zx) to a policy holder or any person, by an insurer, including re-insurer carrying on life insurance business;"; (c) in sub-clause (zzze), after the words "to its members,", the words "or any other person" shall be inserted; (d) for sub-clause (zzzzm), the following sub-clause shall be substituted, namely:-- '(zzzzm) (i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner; (ii) to any business enti....

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....fund has been made, may pay the service tax in full or in part, as he may accept to be the amount of tax chargeable or erroneously refunded along with interest payable thereon under section 75 and penalty equal to one per cent of such tax, for each month, for the period during which the default continues, up to a maximum of twenty-five per cent of the tax amount, before service of notice on him and inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of the amount so paid and proceedings in respect of the said amount of service tax shall be deemed to have been concluded: Provided that the Central Excise Officer may determine the amount of service tax, if any, due from such person, which in his opinion remains to be paid by such person and shall proceed to recover such amount in the manner specified in sub-section (1). Explanation.--For the purposes of this sub-section and section 78, "specified records" means records including computerised data as are required to be maintained by an assessee in accordance with any law for the time being in force or where there is no such requ....

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....this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as determined under sub-section (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any, payable by him, which shall be equal to the amount of service tax so not levied or paid or short-levied or short-paid or erroneously refunded: Provided that where true and complete details of the transactions are available in the specified records, penalty shall be reduced to fifty per cent of the service tax so not levied or paid or short-levied or short-paid or erroneously refunded: Provided further that where such service tax and the interest payable thereon is paid within thirty days from the date of communication of order of the Central Excise Officer determining such service tax, the amount of penalty liable to be paid by such person under the first proviso shall be twenty-five per cent of such service tax: Provided also that the benefit of reduced penalty under the second proviso shall be available only if the amount of penalty so determined has also been paid within ....

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....ubstituted; (ii) after the figures and letter "35Q", the figures and letter "35R" shall be inserted and shall be deemed to have been inserted with effect from the 20th day of October, 2010; (M) after section 87, the following sections shall be inserted, namely :-- "88. Liability under Act to be first charge.--Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Chapter, shall, save as otherwise provided in section 529A of the Companies Act, 1956 (1 of 1956) and the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993) and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002), be the first charge on the property of the assessee or the person as the case may be. 89. Offences and penalties.--(1) Whoever commits any of the following offences, namely,-- (a) provides any taxable service chargeable to service tax under sub-section (1) of section 68 or receives any taxable service chargeable to tax under subsection (2) of said section, without an in....

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....person shall not be prosecuted for any offence under this section except with the previous sanction of the Chief Commissioner of Central Excise."; (N) in section 93A, in the proviso, after the words "such rebate shall", the words ", except under such circumstances or such conditions as may be prescribed," shall be inserted; (O) in section 95, after sub-section (1G), the following sub-section shall be inserted, namely :-- "(1H) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2011, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty : Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2011 receives the assent of the President."; (P) after section 96-I, the following section shall be inserted, namely :-- "96J. Special exemption from service tax in certain cases.--(1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of membership fee collected by a....