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        Bills

        Clause 148 - Amendment of section 67A

        Finance Bill, 2016
        Chapter V
        SERVICE T AX

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        Rate timing for service tax: empowers government to prescribe the point in time for applicable rate. The amendment renumbers the existing provision as sub section (1) of section 67A and inserts sub section (2) empowering the Central Government to prescribe the time or the point in time with respect to the rate of service tax, thereby delegating to the executive the authority to determine when a particular service tax rate applies.
                          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.

                                Rate timing for service tax: empowers government to prescribe the point in time for applicable rate.

                                The amendment renumbers the existing provision as sub section (1) of section 67A and inserts sub section (2) empowering the Central Government to prescribe the time or the point in time with respect to the rate of service tax, thereby delegating to the executive the authority to determine when a particular service tax rate applies.


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