Service tax amendment removes a subsection of a key procedural provision, altering the statutory framework for assessment. The Finance Act, 2016 omits sub section (2) of section 90 of the 1994 Act, effecting a targeted deletion of that provision from the service tax statute ... Summary
Service tax amendment removes a subsection of a key procedural provision, altering the statutory framework for assessment.
The Finance Act, 2016 omits sub section (2) of section 90 of the 1994 Act, effecting a targeted deletion of that provision from the service tax statute and altering the statutory structure by removing the specified sub provision without adding other amendments to that section.
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