Power to remove difficulties enables government orders to resolve implementation and valuation issues under taxable services, subject to time limits. Section 95 empowers the Central Government to issue orders, published in the Official Gazette and not inconsistent with Chapter V, to remove difficulties in implementing, classifying or assessing the value of taxable services incorporated by successive Finance Acts; such orders are subject to prescribed, Act specific temporal limits and must be laid before each House of Parliament as soon as practicable.
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.
Power to remove difficulties enables government orders to resolve implementation and valuation issues under taxable services, subject to time limits.
Section 95 empowers the Central Government to issue orders, published in the Official Gazette and not inconsistent with Chapter V, to remove difficulties in implementing, classifying or assessing the value of taxable services incorporated by successive Finance Acts; such orders are subject to prescribed, Act specific temporal limits and must be laid before each House of Parliament as soon as practicable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.