Transition Provision

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..... Transition Provision
Query (Issue) Started By: - Admin TMI Dated:- 1-3-2015 Last Reply Date:- 1-3-2015 Service Tax
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Service Tax
Question - What are proposed transitional provi .....

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..... sion in service tax in Finance Bill 2015 ? Reply By Admin TMI: The Reply: A new section 78 B is being inserted to prescribe, by way of a transition provision, that,- (i) amended provisions of secti .....

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..... on 76 and 78 shall apply to cases where either no notice is served, or notice is served under sub-section (1) of section 73 or proviso thereto but no order has been issued under sub-section (2) of sec .....

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..... tion 73, before the date of enactment of the Finance Bill, 2015; and (ii) in respect of cases covered by sub-section (4A) of section 73, if no notice is served, or notice is served under sub-section .....

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..... (1) of section 73 or proviso thereto but no order has been issued under sub-section (2) of section 73, before the date of enactment of the Finance Bill, 2015, penalty shall not exceed 50% of the servi .....

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..... ce tax amount.
Discussion Forum - Knowledge Sharing .....

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