Enactment of Finance Act makes Budget 2016-17 amendments effective from assent, including specified service tax notifications. Enactment of the Finance Act (28 of 2016) occurred on presidential assent dated 14 May 2016 and the Act has been published in the Gazette. Certain Union Budget 2016-17 amendments are effective from that assent date and include notification Nos. 13/2016 ST and 14/2016 ST and specified entries in notification Nos. 9/2016 ST and 10/2016 ST dated 1 March 2016.
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Provisions expressly mentioned in the judgment/order text.
Enactment of Finance Act makes Budget 2016-17 amendments effective from assent, including specified service tax notifications.
Enactment of the Finance Act (28 of 2016) occurred on presidential assent dated 14 May 2016 and the Act has been published in the Gazette. Certain Union Budget 2016-17 amendments are effective from that assent date and include notification Nos. 13/2016 ST and 14/2016 ST and specified entries in notification Nos. 9/2016 ST and 10/2016 ST dated 1 March 2016.
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