Omission of a specified clause from service tax definitions alters the statutory text under the Finance Bill, 2017. Clause 120 of the Finance Bill, 2017 proposes to amend the Finance Act, 1994 by deleting clause (40) from section 65B, thereby removing that specified clause from the statutory provisions in section 65B; the amendment is limited to this omission and is situated in Chapter V addressing service tax.
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.
Omission of a specified clause from service tax definitions alters the statutory text under the Finance Bill, 2017.
Clause 120 of the Finance Bill, 2017 proposes to amend the Finance Act, 1994 by deleting clause (40) from section 65B, thereby removing that specified clause from the statutory provisions in section 65B; the amendment is limited to this omission and is situated in Chapter V addressing service tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.