Insertion of New Section 66BA - Reference to section 66 to be construed as reference to section 66B

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng section shall be inserted, namely:-- Reference to section 66 to be construed as reference to section 66B "66BA. (1) For the purpose of levy and collection of service tax, any reference to secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Act for the time being in force shall be construed as reference to the provisions of section 66B. This sub-clause shall come into effect retrospectively with effect from the 1st day of July, 2012.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X