188. Taxability of supply of services in certain cases Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the […]
187. Progressive or periodic supply of goods or services Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made […]
186. Treatment of long term construction / works contracts The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the […]
185. Treatment of the amount recovered or refunded pursuant to revision of returns (1)Where any return, furnished under the earlier law, is revised after the appointed day and if, pursuant […]
184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings (1)Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after […]
183. Finalization of proceedings relating to output duty or tax liability (1)Every proceeding of appeal, revision, review or reference relating to any output duty or tax liability initiated whether before, […]
182. Claim of cenvat credit to be disposed of under the earlier law (1)Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether […]
97.Compounding of offences (1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused […]
181.Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Every claim for refund of tax deposited […]