Power to remove difficulties in service tax implementation via Gazette order, subject to non inconsistency and a one year limit. The amendment confers on the Central Government the power to remove difficulties in implementing, classifying, or assessing the value of taxable services incorporated in the Chapter, by order published in the Official Gazette, provided the order is not inconsistent with the Chapter and is issued within one year from the date the Finance Bill receives Presidential assent.
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 in service tax implementation via Gazette order, subject to non inconsistency and a one year limit.
The amendment confers on the Central Government the power to remove difficulties in implementing, classifying, or assessing the value of taxable services incorporated in the Chapter, by order published in the Official Gazette, provided the order is not inconsistent with the Chapter and is issued within one year from the date the Finance Bill receives Presidential assent.
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