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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 68

Payment of Service Tax

~1 min read
https://sooperkanoon.com/act/440673

Bare act section · Research

About this section

Finance Act 1994 Section 68 is part of Finance Act 1994 - Payment of Service Tax. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

68.1[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

(2) Notwithstanding anything contained in sub-section (1), in respect of 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.]

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1. Substituted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998. Earlier section 68 was amended by the Finance (No. 2) Act, 1996 and later on substituted by the Finance Act, 1997.

Frequently asked questions

What does Finance Act 1994 Section 68 provide?

Section Section 68 of the Finance Act 1994 (Payment of Service Tax) is reproduced on this page as part of the Finance Act 1994. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1994 Section 68?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 68. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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