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        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.

        <h1>Service tax commencement under Finance Act triggers liability for newly specified services from appointed commencement date.</h1> The Central Government, exercising powers under the enabling clauses of section 113 of the Finance (No.2) Act, 2009, appoints the commencement date on which the provisions of that Act shall come into force, thereby rendering newly specified services liable to service tax from the appointed commencement date by Gazette notification.

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