Rate of service tax timing prescribed; amendment fixes the point in time for applicability of rates. The existing provision in section 67A is renumbered as sub section (1) and a new sub section (2) is inserted providing that the time or point in time with respect to the rate of service tax shall be such as may be prescribed, delegating the determination of when a rate applies to prescribed rules.
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 of service tax timing prescribed; amendment fixes the point in time for applicability of rates.
The existing provision in section 67A is renumbered as sub section (1) and a new sub section (2) is inserted providing that the time or point in time with respect to the rate of service tax shall be such as may be prescribed, delegating the determination of when a rate applies to prescribed rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.