Temporal scope amendment to service tax notification narrows applicability to periods before 1 April 2016. Amendment to Service Tax Notification No.25/2012 substitutes in entry 62 the words 'during the financial year 2015-16' with 'during the period prior to 1st April, 2016', thereby altering the temporal scope of the provision; the change is effected under section 93(1) of the Finance Act, 1994 by Notification No.39/2016-Service Tax.
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Temporal scope amendment to service tax notification narrows applicability to periods before 1 April 2016.
Amendment to Service Tax Notification No.25/2012 substitutes in entry 62 the words "during the financial year 2015-16" with "during the period prior to 1st April, 2016", thereby altering the temporal scope of the provision; the change is effected under section 93(1) of the Finance Act, 1994 by Notification No.39/2016-Service Tax.
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