The provisions of the following sections of the Central Excise Act, 1944 ( 1 of 1944 ), as in force from time to time, sh all apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise:--
9C, 9D,4[***] , 11B ,1[ 11BB ,2[11C, 4[***] 12 ,] 12A,] 12B , 12C, 12D, 12E, 14, 5[14AA,"] 3[15, 33A, 35F,] 6[35FF] to 35-O (both inclusive), 35Q, 36 , 36A, 36B , 37A, 37B , 37C, 37D5[, 38A] and 40 .
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1. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998.
2. Substituted for "11D," by the Finance Act, 2003, w.e.f. 14-5-2003. Earlier, it was amended by the Finance Act, 2002, w.e.f. 16-8-2002.
3. Substituted by the Finance Act, 2005 w.e.f 13.05.2005 for the words " 15, 35F".
4. The words "11" and "11D" omitted by Finance Act, 2006.
5. Inserted by the Finance Act, 2007.
6. Inserted by the Finance Act, 2008.