Chapter V of the Finance Act, 1994 64. Extent, Commencement and Application 65. Definitions. 65A. Classification of taxable Services 65B. Interpretations.(WITH EFFECT FROM 1ST JULY,2012) 66. Charge of Service tax 66A Where any services specified in clause (105) of section 65 is 66B. Charge of Service Tax on services received from outside India. 66BA. Reference to section 66 to be construed as reference to Section 66B 66C. Determination of place of provision of service 66D. Negative list of services 66E. Declared Services. 66F. Principals of interpretation of specified descriptions of services or bundled services. 67. Valuation of taxable services for charging service tax 68. Payment of service tax 69. Registration 70. Furnishing of returns 71. Scheme for submission of returns through service tax preparers 72. Best Judgment Assessment 72A. Special Audit 73. Recovery of service tax not levied or paid or short levied or short paid or erroneously refunded 73A. Service tax collected from any person to be deposited with central government 73B. Interest on amount collected in excess 73C. Provisional attachment protect revenue in certain cases 73D. Publication of information in respect of person in certain cases 74. Rectification of mistake. 75. Interest on delayed payment of service tax 75A. Omitted 76. Penalty for failure to pay service tax 77. Penalty for contravention of rules and provision of act for which no penalty is specified elsewhere 78. Penalty for suppressing value of taxable services 78A. Where a company has committed any of the following contraventions 79. Omitted 80. Penalty not to be imposed in certain cases 81. Omitted 82. Power to search premises 83. Application of certain provision of act 1 of 1944 83A. Power of adjudication 84. Appeals to Commissioner of Central Excise (Appeals). 85. Appeals to the commissioner of central excise (Appeals) 86. Appeals to appellate tribunals 87. Recovery of any amount due to the central government 88.Liability under Act to be first charge. 89.Offences and Penalties. 90.Cognizance of offences. 91.Power to arrest 92. Omitted 93. Power to grant exemption from service tax 93A. Power to grant rebates 93B. Rules made under section 94 to be applicable to services other than taxable services. 94. Power to make rules 95. Power to remove difficulties in implementing new services