The provisions of the following sections of the Central Excises and Salt Act, 1944 (1 of 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:-

sub-section (2A) of section 5A, sub-section (2) of section 9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 15A, 15B, 31, 32, 32A to 32P (both inclusive) 33A, 34A, 35EE, 35F, 35FF TO 35-O (both inclusive), 35Q, 35R, 36 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40.