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of <h1>Finance Bill 2016 Amends Section 67A: New Sub-section Empowers Central Govt on Service Tax Rate Timing</h1> Clause 148 of the Finance Bill, 2016 proposes an amendment to section 67A of the 1994 Act by renumbering the existing section as sub-section (1) and introducing a new sub-section (2). This new sub-section grants the Central Government the authority to prescribe the specific time or point in time concerning the rate of service tax.
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