SERVICE TAX - FINANCE BILL, 2013

Chapter: V
SERVICE TAX
Clause 93(A)	:	Amendment of Act 32 of 1994 - Amendment of Section 65B Clause 93 seeks to amend Chapter V of the Finance Act, 1994 relating to service tax in the following manner, namely:- Sub-cl....
Clause 93(B)	:	Amendment of Section 66B Sub-clause (B) seeks to omit Explanation to section 66B of the said Chapter inserted by issuing a notification under subsect....
Clause 93(C)	:	Insertion of New Section 66BA - Reference to section 66 to be construed as reference to section 66B Sub-clause (C) seeks to insert a new section 66BA in the said Chapter, so as to clarify that reference to section 66 in the ....
Clause 93(D)	:	Amendment of Section 66D Sub-clause (D) seeks to omit the word seed from sub-clause (i) of clause (d) of the section 66D so as to modify the scope of....
Clause 93(E)	:	Amendment of Section 73 Sub-clause (E) seeks to insert a new sub-section (2A) in section 73 with a view to save the notices issued for extended peri....
Clause 93(F)	:	Amendment of Section 77 Sub-clause (F) seeks to amend clause (a) of sub-section (1) of section 77, to restrict the maximum penalty for failure to ta....
Clause 93(G)	:	Insertion of New Section 78A - Penalty for offences by director, etc., of company Sub-clause (G) seeks to insert a new section 78A, so as to impose penalty, which may extend up to one lakh rupees, on direct....
Clause 93(H)	:	Amendment of Section 83 Sub-clause (H) seeks to amend section 83 so as to substitute the figure and letter 9A with the words, brackets, figures and ....
Clause 93(I)	:	Amendment of Section 86 Sub-clause (I) seeks to amend sub-section (5) of section 86 of the said Chapter to empower the tribunal to condone the delay....
Clause 93(J)	:	Amendment of Section 89 Sub-clause (J) seeks to substitute clauses (i) and (ii) of subsection (1) of section 89 so as to provide that-- (i) in the c....
Clause 93(K)	:	Insertion of New Sections 90 and 91 - Cognizance of offences and Power to arrest Sub-clause (K) seeks to insert new sections 90 and 91. The proposed section 90 seeks to provide that an offence under clause....
Clause 93(L)	:	Amendment of section 95 Sub-clause (L) seeks to amend section 95 so as to empower the Central Government to issue orders for removal of difficulty i....
Clause 93(M)	:	Insertion of New Section 99 - Special provision for taxable services provided by Indian Railways Sub-clause (M) seeks to insert new section to provide exemption from service tax to the extent notices have been issued upto....