Section 143-I - Amendment of section 68 - Finance Act, 2012

(I) in section 68, in sub-section (2), with effect from such date as the Central Government may, by notification, appoint, (i) for the words "any taxable service notified", the words "such taxable services as may be notified" shall be substituted; (ii) the following proviso shall be inserted, namely: " Provided that the Central Government may notify the service and the extent of service tax which shall be payable by such person and the provisions of this Chapter shall apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider.";