The Service Tax : Statutory Provisions,1994
20. APPLICATION OF CERTAIN PROVISIONS OF ACT (1 OF 1944).
The provisions of the following sections of the Central Excises Act,1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise :-
9C, 9D,11,11B,11BB,12A,12B,12C,12D,12E,14,15, 35F to 35O (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40.