Proviso to section 65 of the Finance Act, 1994(32 of 1994) shall not apply w.e.f. 1.7.2012 - 20 /2012 - Service Tax

Proviso to section 65 ceases to apply, effective 1 July 2012, changing temporal scope of service tax applicability.

The Proviso to section 65 of the Finance Act, 1994 ceases to apply with effect from 1 July 2012; the notification appoints that date as the commencement of non-application while preserving a savings provision for actions or omissions occurring before that date.