Non-application of section 66 under Finance Act 2012: provision makes section inapplicable from government-notified date upon notification. An amendment inserts a proviso providing that the operative provision of the Service Tax statute shall not apply with effect from such date as the Central Government may appoint by notification, creating a mechanism for government to declare non-application from a notified effective date.
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.
Non-application of section 66 under Finance Act 2012: provision makes section inapplicable from government-notified date upon notification.
An amendment inserts a proviso providing that the operative provision of the Service Tax statute shall not apply with effect from such date as the Central Government may appoint by notification, creating a mechanism for government to declare non-application from a notified effective date.
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