TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... nserted, namely: '(b) "excisable goods" has the meaning 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm, but does not include an individual;'; (B) in section 66, with effect from 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 proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in sub-sections (1) and (2), the words and figures "or section 84" shall be omitted; (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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force at all material times; (b) no suit or other proceedings shall be maintained or continued 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. Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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