Presumption of culpable mental state.

Indian Service Tax

Central Excise Act, Applicability Of

The provisions of the following sections of Central Excise Act, 1944, shall apply to service tax.

Section 9-C.	Presumption of culpable mental state.
Section 9-D.	Relevancy of statements under certain circumstances. Section 11. Recovery of sums due to Government.
Section ll-B.	Claim for refund of duty.
Section ll-BB.	Interest on delayed refunds.
Section II-C.	Power not to recover duty of excise not levied or short-levied as a result of general practice.
Section II-D.	Duties of excise collected from the buyer to be deposited with the Central Government.
Section 12.	Application of the provisions of Act No. 52 of 1962 to Central Excise Duties.
Section 14	Power to summon persons to give evidence and produce documents in inquiries under this Act.
Section 15.	Officers required to assist Central Excise Officers.
Section 35-F	Deposit, pending appeal, of duty demanded or penalty levied. Statement of case to High Court.
Section 35-G	Statement of case to High Court.
Section 35-H.	Application to High Court.
Section 35-I	Power of High Court or Supreme Court to require statement to be amended.
Section 35-J	Case before High Court to be heard by not less than two Judges.
Section 35-K	Decision of High Court or Supreme Court on the case stated.
Section 35-L	Appeal to the Supreme Court.
Section 35-M	Hearing before Supreme Court.
Section 35-N	Sums due to be paid not withstanding reference, etc.
Section 35-O	Exclusion of time taken for copy.
Section 35-Q	Appearance by authorised representative.
Section 36	Definitions.
Section 36-A	Presumption as to documents in certain cases.
Section 36-B	Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
Section 37- A	Delegation of powers.
Section 37-B	Instructions to Central Excise Officers.
Section 37-C	Service of decisions, orders, summons, etc.
Section 37-D	Rounding off of duty, etc.
Section 40	Protection of action taken under the Act.