Finance Act (Service Tax) 1994
Charge of service tax.
Section 66: -
3(1) There shall be levied a tax (hereinafter referred to as the service tax) at the rate of 10[Fourteen per Cent] OLD5[ten percent]. of the value of taxable services referred to in sub-clauses (a), (d), (e), (f), (g,) (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx), (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg,) (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv), (zzzw), (zzzx), (zzzy), (zzzz), (zzzza), (zzzzb), (zzzzc) 4[(zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi) and (zzzzj) 6[(zzzzk), (zzzzl) 7[,(zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) and 8[(zzzzu), (zzzzv) and (zzzzw)] Old[(zzzzu)] Old[and (zzzzm)]] Old[and (zzzzd)] of clause (105) of section 65 and collected in such manner as may be prescribed.]
9["Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.";]
Please refer to Notification No. 22/2012-ST Dated 05/06/2012
# Substituted vide Chapter IV of Finance Bill 2006-07.
1 w.e.f. 1st day of May, 2006 vide Notification No. 15/2006-Service Tax dated 25/4/2006
2 Assent vide Circular F.No. B1 / 4 / 2006-TRU DT. 19/04/2006
3. Changes vide Chapter V of the Finance Act 2007-08 w.e.f. enactment of Finance Bill
4. Substituted vide Chapter V of the Finance Act 2008-09 w.e.f. enactment of Finance Bill
5. Substituted vide Notification No. 8/2009-ST Dated 24/2/2009
6. Inserted vide CHAPTER V of Finance Act, 2009-10
7. Substituted vide CHAPTER V of Finance Act, 2010-11
8. Substituted vide Chapter V of Finance Act, 2011-12 w.e.f. such date as Central Government may, by notification in the Official Gazette.
9.Inserted vide Chapter V of Finance Act 2012
10. Substituted Vide Finance Bill 2015
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