Section 143-S - Insertion of new section 93B. - Finance Act, 2012

(S) after section 93A, the following section shall be inserted, namely: Insertion of new section 93B. Rules made under section 94 to be applicable to services other than taxable services. "93B. 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.''; (32 of 1994)