TMI BlogAmendment of Act 32 of 1994- Special provision for taxable services provided by Employees’ State Insurance CorporationX X X X Extracts X X X X X X X X Extracts X X X X ..... tion (1) of section 1 of the Press and Registration of Books Act, 1867, [25 of 1867] but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867; ; [25 of 1867] (B) in section 66D, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (i) for clause (g), the following clause shall be substituted, namely: (g) selling of space for advertisements in print media; ; (ii) in clause (o), for sub-clause (vi), the following sub-clause shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h other Central Excise officer as may be notified by the Board has reasons to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search and seize such documents or books or things. ; (G) in section 83, (i) for the words, brackets, figures and letter sub-section (2) of section 9A , the words, brackets, figures and letters sub-section (2A) of section 5A, sub-section (2) of section 9A shall be substituted; (ii) for section 15 , the sections 15, 15A, 15B shall be substituted; (H) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such records shall be verified; (l) make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit; (m) authorisation of the Central Board of Excise and Customs or Chief Commissioners of Central Excise to issue instructions, for any incidental or supplemental matters for the implementation of the provisions of this Act; (n) any other matter which by this Chapter is to be or may be prescribed. ; (K) in section 95, after sub-section (1J), the following sub-section shall be inserted, namely: (1K) If any diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by notification, appoint. Sub-clause (B) seeks to amend section 66D so as to,- (a) substitute clause (g) and specify sale of space for print media in the negative list of services; (b) omit radio taxis from sub-clause (vi) of clause (o) so as to provide for levy of service tax on services by radio taxis, with effect from such date as the Central Government may, by notification, appoint. Sub-clause (C) seeks to amend section 67A so as to substitute the Explanation defining the rate of exchange , with effect from such date as the Central Government may, by notification, appoint. Sub-clause (D) seeks to amend section 73 with a view to insert sub-section (4B) to specify a time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso in clause (c), so as to provide for recovery of dues of a predecessor from the assets of a successor. Sub-clause (J) seeks to amend sub-section (2) of section 94 relating to power to make rules. Sub-clause (K) seeks to amend section 95 of the said Act so as to empower the Central Government to issue orders for removal of difficulty in case of certain provisions inserted by the proposed legislation in this Chapter, up to one year from the date of enactment of the Finance (No.2) Bill, 2014. Sub-clause (L) seeks to insert section 100 to provide for retrospective exemption in case of taxable services provided by the Employees State Insurance Corporation, prior to the 1st day of July, 2012. - s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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