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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India Clarifies Service Tax References: Section 66 Now Section 66B Under Finance Act 2012 for Consistent Application</h1> The Government of India issued the Service Tax (Removal of Difficulties) Second Order, 2012, effective from July 1, 2012, to address issues arising from the implementation of section 143 of the Finance Act, 2012. This order clarifies that references to section 66 in Chapter V of the Finance Act, 1994, or any other Act concerning the levy and collection of service tax, should be interpreted as references to section 66B. This clarification aims to ensure consistency and clarity in the application of service tax provisions.