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.
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Provisions expressly mentioned in the judgment/order text.
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.
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