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of <h1>Amendment to Finance Act 1994: Section 65 Service Tax proviso exempts provisions from a specified date by notification.</h1> In the Finance Act of 1994, an amendment is made to Section 65 regarding Service Tax. A proviso is added after the Explanation at the end of clause (121), stating that the provisions of this section will not apply from a date specified by the Central Government through a notification. This change is part of the Finance Act, 2012, under Chapter V, which addresses Service Tax amendments.
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