Notes on clauses - Service Tax

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..... seeks to omit Explanation to section 66B of the said Chapter inserted by issuing a notification under subsection (1-I) of section 95 thereof since a new section 66BA is being inserted to the same effect. Sub-clause (C) seeks to insert a new section 66BA in the said Chapter, so as to clarify that reference to section 66 in the Act or any other Act for the time being in force shall be cons .....

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..... , to restrict the maximum penalty for failure to take registration, to rupees ten thousand. Sub-clause (G) seeks to insert a new section 78A, so as to impose penalty, which may extend up to one lakh rupees, on director, manager, secretary or other officer of the company for knowingly involved in the contraventions specified therein. Sub-clause (H) seeks to amend section 83 so as .....

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..... six months; (ii) in the case of an offence specified in clause (d) of sub-section (1) where the amount exceeds fifty lakh rupees, the punishment shall be imprisonment for a term which may extend to seven years, but shall not, in any case, be less than six months; (iii) in the case of any other offence, the punishment shall be imprisonment for a term which may extend to .....

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..... eeks to empower the Commissioner of Central Excise, to authorise any officer of Central Excise not below the rank of Superintendent of Central Excise, to arrest a person for the offences specified in clause (i) or clause (ii) of sub-section (1) of section 89. It further seeks to empower the Assistant Commissioner or the Deputy Commissioner to release the person so arrested on bail in case .....

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..... ent notices have been issued upto the 28th February, 2013 under section 73, in respect of taxable services provided by the Indian Railways during the period prior to the 1st day of July, 2012. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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