(4)The person liable to pay tax shall be given an opportunity of being heard in respect of any material gathered on the basis of the audit under sub-section (1) and proposed to be utilized in any proceeding under the provisions of this Chapter or rules made thereunder.Explanation. - For the purposes of this section, -(i)"chartered accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; (3819 of 49).(ii)"cost accountant" shall have die meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).(K)in section 73, -(i)for the words "one year" , wherever they occur, the words "eighteen months" shall be substituted;(ii)after sub-section (1), the following sub-section shall be inserted, namely; -"(1A) Notwithstanding anything contained in sub-section (1) (except the period of eighteen months of serving the notice for recovery of service tax), the Central Excise Officer may serve, subsequent to any notice or notices served under that sub-section, a statement, containing the details of service tax not levied or paid or short levied or short paid or erroneously refunded for the subsequent period, on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequent period are same as are mentioned in the earlier notices."(iii)in sub-section (4A), for the words, brackets and figures "sub-sections (3) and (4)", the word, brackets and figure "sub-section (4)" shall be substituted;(L)section 80 shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted, namely: -"(2) Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (705) of section 65, subject to the condition that the amount of service tax along with interest is paid in full within a period of six months from the date oh which the Finance Bill, 2012 receives the assent of the President.";(M)in section 83, for the figures and letters " 12E, 14,14AA, 15,33 A, 34A, 35F", the figures, letters, words and brackets "12E, 14,15,31,32,32A to 32P (both inclusive), 33A, 34A, 35EE, 35F" shall be substituted;(N)in section 85, -(i)in sub-section (3), after the words "under this Chapter", the words and figures ", made before the date on which the Finance Bill, 2012 receives the assent of the President" shall be inserted;(ii)after sub-section (3), the following sub-section shall be inserted, namely: -"(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter:Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month "(O)in section 86, -(i)in sub-section (1), after the Words "against such order", the words "within three months of the date of receipt of the order" shall be inserted;(ii)for sub-section (3), the following sub-section shall be substituted, namely: -"(3) Every appeal under sub-section (2) or sub-section (2A) shall be filed within four months from the date on which the order sought to be appealed against is received by the Committee of Chief Commissioners or, as the case may be, the Committee of Commissioners."(P)in section 88, for the word "duty", the word "tax" shall be substituted;(Q)in section 89, in sub-section (1), for clause (a), the following clause shall be substituted with effect from the date on which the Finance Bill, 2012 receives the assent of the President, namely: -"(a) knowingly evades the payment of service tax under this Chapter; or";(R)in section 93A, for the words "of such goods", the words "or removal or export of such goods" shall be substituted;(S)Insertion of new section 93B. - after section 93A, the following section shall be inserted, namely: -"93B. Rules made under section 94 to be applicable to services other than taxable services. - All rules made under section 94 and applicable to the taxable Services shall also be applicable to any other service in so far as they are relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of Chapter V of the Finance Act, 1994."; (2 of 1994).(T)in section 94, in sub-section (2), -(i)clause (ee) shall be omitted;(ii)in clause (hhh), after the words "provision of taxable service", the words, figures and letter "under section 66C" shall be inserted;(iii)clause (1) shall be re-lettered as clause (k) thereof and before the clause (k) as so re-lettered, the following shall be inserted, namely: -"(i) provide for the amount to be paid for compounding and the manner of compounding of offences;(j)provide for the settlement of cases, in accordance with sections 31,32 and 32A to 32P (both inclusive), in Chapter V of the Central Excise Act, 1944 (1 of 1944). as made applicable to service tax vide section 83;"(U)in section 95, after sub-section (1H), the following sub-section shall be inserted, namely: -"(1-I). If any difficulty arises in giving effect to section 143 of the Finance Act, 2012, in so for as it relates to insertion of sections 65B, 66B, 66C, 66D, 66E and section 66F in Chapter V of the Finance Act, 1994, (32 of 1994). the Central Government may, by order published in the Official Gazette, which is not inconsistent with the provisions of this Chapter, make such provisions, as may be necessary or expedient for the purpose of removing the difficulty from such date, which shall include the power to give retrospective effect from a date not earlier than the date of coming into force of the Finance Act, 2012:Provided that no such order shall be made after the expiry of a period of two years from the date of coming into force of these provisions.";(V)in section 96C, in sub-section (2), for clause (e), the following clause shall be substituted, namely: -"(e) admissibility of credit of duty or tax in terms of the rules made in this regard;";(W)Insertion of new sections 97 and 98. - after section 96J, the following sections shall be inserted, namely: -"97. special provisions for exemption in certain cases relating to management etc, of roads. - (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive).
