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Notes on clauses-Service Tax

Notes-06 - Bill - Notes on clauses - Bill - Notes-06 - Service Tax Clause 145 of the Bill seeks to amend section 65B of the Finance Act, 1994 (hereinafter referred to as the 1994 Act) so as to- (a) omit clause (11); (b) amend clause (44) to clarify t .....

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he 1st day of June, 2016. Clause 147 of the Bill seeks to amend section 66E of the 1994 Act so as to insert clause (j) therein to include assignment by the Government of the right of use the radio-frequency spectrum and its subsequent transfers as a .....

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ause 149 seeks to amend section 73 of the 1994 Act to substitute the words thirty months for the words eighteen months wherever they occur, so as to increase the period of limitation in cases not involving fraud, suppression, etc. Clause 150 of the B .....

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ollected to the credit of the Central Government on or before the due date of payment. Clause 151 of the Bill seeks to insert an Explanation in section 78A of the 1994 Act so as to provide for deemed conclusion of proceedings against any person liabl .....

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h. Clause 153 of the Bill seeks to omit sub-section (2) of section 90 of the 1994 Act as the power of arrest in respect of offences under clauses (a), (b) and (c) of sub-section (1) of section 89 is proposed to be withdrawn. Clause 154 of the Bill se .....

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