Service Tax threshold change increases the registration limit under the Finance Act notification, effective from the notified commencement date. Amendment to Notification No.26/2005 substitutes the monetary threshold in paragraph 1(ii) with a higher amount by authority of sub-section (2) of section 69 of the Finance Act, 1994. Issued as Notification No.5/2007-Service Tax, the amendment was published in the Gazette and takes effect from the notified commencement date, thereby changing the operative eligibility/threshold for the relevant service tax provision.
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Provisions expressly mentioned in the judgment/order text.
Service Tax threshold change increases the registration limit under the Finance Act notification, effective from the notified commencement date.
Amendment to Notification No.26/2005 substitutes the monetary threshold in paragraph 1(ii) with a higher amount by authority of sub-section (2) of section 69 of the Finance Act, 1994. Issued as Notification No.5/2007-Service Tax, the amendment was published in the Gazette and takes effect from the notified commencement date, thereby changing the operative eligibility/threshold for the relevant service tax provision.
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