TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 103(B) removes Explanation to section 66B, reshaping how the scope of taxable services is interpreted</h1> Section 103(B) of the Finance Act, 2013 amends the Finance Act, 1994 by deleting the Explanation to section 66B, which is the charging provision for service tax. By omitting this Explanation, the legislature removes the prior clarificatory text that accompanied the main charging section, thereby altering how the scope and application of taxable services under section 66B are to be interpreted. The effect is that only the substantive wording of section 66B now governs the levy of service tax, without any supplementary statutory clarification that had previously formed part of the provision.
TaxTMI 
TaxTMI 
