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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to remove difficulties enables the government to issue remedial orders, including limited retrospective effect for service tax amendments.</h1> A new provision authorises the Central Government to issue orders, not inconsistent with the chapter, to remove difficulties in implementing section 143 of the Finance Act, 2012 as it inserts service tax provisions into Chapter V of the Finance Act, 1994; such orders may include retrospective effect not earlier than the Act's commencement, and no order may be made beyond a two year period from that commencement.

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