Effective date of service tax appointed, levy to commence under amended provisions from 16 July 2001. Prescribes the effective date for imposition of service tax on newly taxable services by appointing 16th July, 2001 as the date on which the Finance Act, 1994 is amended under the authority of section 137 of the Finance Act, 2001 and service tax shall be levied under the amended charging provision.
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Provisions expressly mentioned in the judgment/order text.
Effective date of service tax appointed, levy to commence under amended provisions from 16 July 2001.
Prescribes the effective date for imposition of service tax on newly taxable services by appointing 16th July, 2001 as the date on which the Finance Act, 1994 is amended under the authority of section 137 of the Finance Act, 2001 and service tax shall be levied under the amended charging provision.
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