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Notes on clauses-Service Tax

Notes-06 - Bill - Notes on clauses - Bill - Notes-06 - Service Tax Clause 120 of the Bill seeks to amend section 65B of the 1994 Act so as to omit clause (40) thereof. Clause 121 of the Bill seeks to amend section 66 D of the 1994 Act so as to omit clause (f) thereof. Clause 122 of the Bill seeks to amend section 96A of the 1994 Act so as to substitute the definition of Authority in clause (e) of the said section. Clause 123 of the Bill seeks to omit section 96B of the 1994 Act. Clause 124 of th .....

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ngs (Central Excise, Customs and Service Tax) to the Authority constituted under section 245-O of the Income-tax Act, from the stage at which such application or proceeding stood as on the date on which the Finance Bill, 2017 receives the assent of the President. Clause 127 of the Bill seeks to insert new sections 104 and 105 in the 1994 Act so as to- (a) exempt service tax leviable on one-time upfront amount (premium, salami, cost, price, development charge or by whatever name called) in respec .....

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