TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... assigned to it in clause (d) of section 2 of the Central Excise Act, 1944; (1 of 1944). (c) "manufacture" has the meaning assigned to it in clause (f) of section 2 of the Central Excise Act, 1944; (1 of 1944). (2) in clause (101), the words "or sub-broker, as the case may be," shall be omitted. (3) in clause (105),— (a) for sub-clause (zzzp), the following sub-clause shall be substituted, namely:— "(zzzp) to any person, by any other person, in relation to transport of goods by rail, in any manner;"; (b) in sub-clause (zzzze), in items (v) and (vi), for the word "acquiring", the word "providing" shall be substituted and shall be deemed to have been substituted with effect from the 16 th day of May, 2008; (c) after sub-clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such date as the Central Government may, by notification in the Official Gazette, appoint, for the word, brackets and letters "and (zzzzj)", the brackets, letters and word ", (zzzzj), (zzzzk), (zzzzl) and (zzzzm)" shall be substituted; (C) for section 84, the following section shall be substituted, namely:— Appeals to Commissioner of Central Excise (Appeals). "84. (1) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this Chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) in section 94, in sub-section (2), after clause (hh), the following clause shall be inserted, namely:— "(hhh) the date for determination of rate of service tax and the place of provision of taxable service;"; (F) in section 95, after sub-section (1E), the following sub-section shall be inserted, namely:— "(1F) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance (No.2) Act, 2009, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in any court, tribunal or other authority for the imposition of such service tax and no enforcement shall be made by any court of any decree or order relating to such action taken or anything done or omitted to be done as if the said amendment had been in force at all material times; (c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded, as if the said amendment had been in force at all material times. Explanation.— For the removal of doubts, it is hereby declared that no act or omission on the part of any per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) in section 96A, for clause (d), the following clause shall be substituted, namely:— '(d) "Authority" means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A), of section 28F of the Customs Act, 1962 (52 of 1962)'. - Clause 112 of the Bill seeks to amend section 65 of the Finance Act, 1994 as under, - sub-clause (1) seeks to amend clause (19) of the said section by redefining Business Auxiliary Service so as to provide that only those processes which result in the manufacture of excisable goods as defined in Central Excise Act shall be excluded from the purview of Business Auxiliary Service . sub-clause (2) seeks to amend clause (101) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance in any branch of law excluding appearance before any court, tribunal or authority and the term 'business entity' has been defined to include association of persons, body of individuals, company or firm but not to include an individual. Clause (B) proposes to make consequential amendments in section 66 for the purpose of bringing under its purview new services inserted vide sub-clauses (zzzzk), (zzzzl) and (zzzzm). Clause (c) proposes to substitute section 84 with a view to align the appeal procedure of service tax with that of Central Excise. Therefore, it is proposed to do away with the power of revision by the Commissioner of Central Excise under section 84. By amendment to the said section, it is proposed to provide a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
