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>New Section 78B in Finance Act 2015: Guidelines for Service Tax Cases with No Pre-Assent Notice or Order</h1> The Finance Act, 2015 introduces section 78B to the 1994 Act, addressing transitory provisions for service tax cases. If service tax was not levied, paid, or was erroneously refunded, and no notice or order was issued under section 73 before the Finance Bill, 2015 received presidential assent, amended provisions of sections 76 or 78 apply. For cases with a show cause notice but no order before the Bill's assent, the 30-day period for closing proceedings starts from the Bill's assent date, requiring payment of service tax, interest, and penalties as specified.
TaxTMI 
TaxTMI 
