Applicability of provisions of the Central Excise Act, 1944 to service tax [Section 83] :

The following provisions of the Central Excise Act, 1944 are made applicable to service tax vide section 83.

Section No.	Title
Sub-section (2A) of section 5A	An explanation inserted in a notification/order within one year of the date of issue of such notification/order for clarifying the scope or applicability thereof shall apply retrospectively from the date of issue of the original notification/order.
Sub-section (1) of section 9A	Certain offences to be non-cognizable
Section 9AA	Offences by companies
Section 9B	Power of Court to publish name, place of business, etc., of persons convicted under the Act
Section 9C	Presumption of culpable mental state
Section 9D	Relevancy of statements under certain circumstances
Section 9E	Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section 11B	Claim for refund of duty.
Section 11BB	Interest on delayed refunds.
Section 11C	Power of Central Government not to recover duty of excise not levied or short levied as a result of general practice
Section 12	Application of provisions of Act No. 52 of 1962 to Central Excise Duties.
Section 12A	Invoice to indicate the amount of duty paid thereon.
Section 12B	Presumption that the incidence of duty has been passed on to the buyer.
Section 12C	Consumer Welfare Fund.
Section 12D	Utilization of the Consumer Welfare Fund.
Section 12E	Powers of Central Excise Officers.
Section 14	Power to summon persons to give evidence and produce documents in inquiries under this Act.
Section 15	Officers required to assist Central Excise Officers
Section 15A	Obligation to furnish information return
Section 15B	Penalty for failure to furnish information return
Section 31	Settlement Commission
Section 32
Section 32A to 32P
Section 33A	Adjudication Procedure
Section 34A	Confiscation/penalties not to interfere with other punishments
Section 35EE	Revision by the Central Government
Section 35F	Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section 35FF	Interest on delayed refund of amount deposited under section 35F (pre-deposit)
Section 35G	Appeal to High Court
Section 35H	Application to High Court
Section 35I	Power of High Court or Supreme Court to require statement to be amended
Section 35J	Case before High Court to be heard by not less than two judges
Section 35K	Decision of High Court or Supreme Court on the case stated
Section 35L	Appeal to the Supreme Court
Section 35M	Hearing before Supreme Court
Section 35N	Sums due to be paid notwithstanding reference, etc.
Section 35O	Exclusion of time taken for copy
Section 35Q	Appearance by authorised representative
Section 35R	CBEC empowered to issue instructions regarding non-filing of appeal in certain cases
Section 36	Definitions
Section 36A	Presumptions as to documents in certain cases
Section 36B	Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
Section 37A	Delegation of powers
Section 37B	Instructions to Central Excise Officers
Section 37C	Service of decisions, orders, summons, etc.
Section 37D	Rounding off of duty, etc.
Section 38A	Effect of amendments, etc., of rules, notifications or orders
Section 40	Protection of action taken under the Act.