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of <h1>Taxable Services Under Section 66 of Finance Act 1994: Evolution and Withdrawal of 12% Service Tax</h1> Section 66 of the Finance Act, 1994 established a service tax at the rate of twelve percent on the value of taxable services listed in numerous sub-clauses of section 65(105). The tax was to be collected as prescribed by regulations. This provision was withdrawn effective July 1, 2012, through Notification No. 18/2012 ST dated June 1, 2012, read with Notification No. 22/2012 ST dated June 5, 2012. The section underwent several amendments between 2007 and 2012, which progressively expanded the list of taxable services before its ultimate withdrawal.
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