Statutory reference amendment: replaces Finance Bill clause references with Finance Act section references in export-of-services notification. Pursuant to rule 5 of the Export of Services Rules, 2005, Notification No. 12/2005-Service Tax is amended in Explanation 2: item (d) substitutes the phrase referencing 'clause 123 of the Finance Bill, 2005' and its terminal reference to the Provisional Collection of Taxes Act, 1931 with 'section 123 of the Finance Act, 2005 (18 of 2005)', and item (h) substitutes the phrase referencing 'clause 85 of the Finance Bill, 2005' and its terminal reference to the Provisional Collection of Taxes Act, 1931 with 'section 85 of the Finance Act, 2005 (18 of 2005)'.
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Statutory reference amendment: replaces Finance Bill clause references with Finance Act section references in export-of-services notification.
Pursuant to rule 5 of the Export of Services Rules, 2005, Notification No. 12/2005-Service Tax is amended in Explanation 2: item (d) substitutes the phrase referencing "clause 123 of the Finance Bill, 2005" and its terminal reference to the Provisional Collection of Taxes Act, 1931 with "section 123 of the Finance Act, 2005 (18 of 2005)", and item (h) substitutes the phrase referencing "clause 85 of the Finance Bill, 2005" and its terminal reference to the Provisional Collection of Taxes Act, 1931 with "section 85 of the Finance Act, 2005 (18 of 2005)".
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