Service tax effective date set for coming-into-force of Finance Act provisions governing new levy and amended services. The Central Government, by Notification No. 23/2007-Service Tax, exercising powers under clause (A) and clause (B) of section 135 of the Finance Act, 2007, appoints 1st June 2007 as the date on which those clauses shall come into force, thereby bringing into effect the new levy and changes in existing services as provided by the Finance Act, 2007.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax effective date set for coming-into-force of Finance Act provisions governing new levy and amended services.
The Central Government, by Notification No. 23/2007-Service Tax, exercising powers under clause (A) and clause (B) of section 135 of the Finance Act, 2007, appoints 1st June 2007 as the date on which those clauses shall come into force, thereby bringing into effect the new levy and changes in existing services as provided by the Finance Act, 2007.
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