Clause 93(A) - Amendment of Act 32 of 1994 - Amendment of Section 65B - FINANCE BILL, 2013

CHAPTER V

SERVICE TAX

Amendment of Act 32 of 1994

     93. In the Finance Act, 1994,— .

          (A) in section 65B,—

               (i) in clause (11),—

                    (a) in sub-clause (i), after the words “National Council for Vocational Training”, the words “or State Council for Vocational Training” shall be inserted;

                    (b) in sub-clause (ii), the word “or” occurring at the end shall be omitted;

                    (c) sub-clause (iii) shall be omitted;

               (ii) in clause (40), after the words and figures "the Central Excise Act, 1944” (1 of 1944), the words, figures and brackets “or the Medicinal and Toilet Preparations (Excise Duties) Act,1955” (16 of 1955), shall be inserted

 

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Notes on Clauses:

Clause 93 seeks to amend Chapter V of the Finance Act, 1994 relating to service tax in the following manner, namely:-

      Sub-clause (A) seeks to amend section 65B of the said Act, so as to modify the scope of certain services.