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Notes on clauses-Service Tax

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..... seeks to amend section 66D of the 1994 Act so as to (a) omit clause (l); (b) omit sub-clause (i) of clause (o) and sub-clause (ii) of clause (p) with effect from the 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 su .....

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..... 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 liable under that section subject to the conclusion of proceedings as provided therein. Clause 152 of the Bill seeks to amend sub-section (1) of section 89 of th .....

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..... 03 in the 1994 Act with a view to extend service tax exemption retrospectively for the services specified in the respective sections. Clause 157 of the Bill seeks to amend the notification specified in column (1) of the Tenth Schedule in the manner specified in column (2) of that Schedule, retrospectively, for the period specified in column (3) thereof. - - statute, statutory provisions le .....

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