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        Section 143-F - 66B - Insertion of new section 66B - Charge of service tax on and after Finance Act, 2012.

        Finance Act, 2012
        Chapter V
        Service Tax

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        Service tax imposed on all services supplied in taxable territory, excluding the negative list, collected as prescribed. Section 66B imposes a service tax on the value of services provided in the taxable territory by one person to another, excluding services on the negative list, to be collected in the manner prescribed and brought into effect from the Finance Act, 2012 by notification of the central government.
                          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.

                                Service tax imposed on all services supplied in taxable territory, excluding the negative list, collected as prescribed.

                                Section 66B imposes a service tax on the value of services provided in the taxable territory by one person to another, excluding services on the negative list, to be collected in the manner prescribed and brought into effect from the Finance Act, 2012 by notification of the central government.


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