Service tax construction: references to section 66 are to be read as section 66B for levy and collection. The Order declares that, for purposes of service tax levy and collection, references to the earlier charging provision in Chapter V of the Finance Act, 1994 or any other Act shall be construed as references to the newly inserted charging provision, thereby removing doubt about existing cross references.
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Service tax construction: references to section 66 are to be read as section 66B for levy and collection.
The Order declares that, for purposes of service tax levy and collection, references to the earlier charging provision in Chapter V of the Finance Act, 1994 or any other Act shall be construed as references to the newly inserted charging provision, thereby removing doubt about existing cross references.
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