Finance Act (Service Tax) 1994
Section 68: Payment of service tax
(1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed.
*"Provided that-
(I) in relation to services provided 'by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent for the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998: or
(ii) in relation to services provided by goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage for the period commencing on and from the the 16th day of November, 1997 and ending with the 2nd day of June, 1998,
shall be deemed to be a person liable to pay service tax, for such services provided to him, to the credit of the Central Government.
(2) Notwithstanding anything contained in sub-section (1), in respect of 1[such taxable services as may be notified] old[any taxable service notified] by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service.]
2["Provided that the Central Government may notify the service and the extent of service tax which shall be payable by such person and the provisions of this Chapter shall apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider"]
*w.e.f. 14.5.2003
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1.substituted vide Chapter V of Finance Act 2012-13.
2.Inserted vide Chapter V of Finance Act 2012-13.
Refer: Notification No. 10/ 2015 – Service Tax Dated 08/04/2015
Refer: Notification No. 11/ 2015 – Service Tax Dated 08/04/2015