Disapplication of service tax provision permitted by government notification, enabling suspension of the section's operation from appointed date. Amendment inserts a proviso after the Explanation at the end of clause (121) in section 65, authorising the Central Government, by notification, to appoint the date from which the provisions of this section shall not apply, thereby permitting prospective disapplication of that section.
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.
Disapplication of service tax provision permitted by government notification, enabling suspension of the section's operation from appointed date.
Amendment inserts a proviso after the Explanation at the end of clause (121) in section 65, authorising the Central Government, by notification, to appoint the date from which the provisions of this section shall not apply, thereby permitting prospective disapplication of that section.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.