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>Service Tax Provisions Amended: Section 78B Addresses Unpaid or Erroneously Refunded Taxes Before 2015 Finance Bill Assent</h1> Section 78B of the Finance Act, 1994, as amended by the Finance Act, 2015, addresses transitory provisions related to service tax. It applies to cases where service tax was not levied, paid, short-levied, short-paid, or erroneously refunded before the Finance Bill, 2015 received presidential assent. If no notice was served or an order was pending under section 73, the amended provisions of sections 76 or 78 apply. For cases with issued show cause notices but no order, the 30-day period for closing proceedings by paying service tax, interest, and penalties starts from the Finance Bill's assent date.
TaxTMI 
TaxTMI 
