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<h1>Section 95 Finance Act 1994: Central Government power to resolve service tax implementation issues within strict time limits</h1> Section 95 of the Finance Act, 1994 empowers the Central Government to remove difficulties arising in implementing, classifying, or assessing the value of taxable services introduced or amended by successive Finance Acts from 2002 to 2014. This power is exercised by orders published in the Official Gazette, which must not be inconsistent with Chapter V. Time limits are imposed for issuing such orders, generally one or two years from the commencement or Presidential assent of the relevant Finance Act. For certain 2012 amendments, orders may have retrospective effect, but not earlier than the commencement of the 2012 Act. All such orders must be laid before both Houses of Parliament.