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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2015 Chapters List Chapter V SERVICE TAX This

Clause 116 - Amendment of section 94 - FINANCE BILL, 2015

FINANCE BILL, 2015
Chapter V
SERVICE TAX
  • Contents

Amendment of section 94

116. In section 94 of the 1994 Act, in sub-section (2), for clause (aa), the following clause shall be substituted, namely:-

‘(aa) determination of the amount and value of taxable service, the manner thereof, and the circumstances and conditions under which an amount shall not be a consideration, under section 67;’.

 



 

Notes on Clauses:

Clause 116 of the Bill seeks to amend section 94 of 1994 Act relating to power to make rules so as to substitute clause (aa) therein.

 

 
 
 
 

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