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        F. Acts / Amendment Acts

        Section 126 - Amendment of section 96D.

        Finance Act, 2017
        Chapter V
        SERVICE TAX

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        Limitation period extended in service tax: timeframe in section 96D(6) increased from ninety days to six months. The amendment replaces the words 'ninety days' with 'six months' in section 96D(6) of the 1994 Act, thereby extending the procedural timeframe under the Service Tax provision as effected by the Finance Act, 2017.
                          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.

                                Limitation period extended in service tax: timeframe in section 96D(6) increased from ninety days to six months.

                                The amendment replaces the words "ninety days" with "six months" in section 96D(6) of the 1994 Act, thereby extending the procedural timeframe under the Service Tax provision as effected by the Finance Act, 2017.


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