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    <title>Amendment to Section 95</title>
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    <description>A new provision authorises the Central Government to issue orders, not inconsistent with the chapter, to remove difficulties in implementing section 143 of the Finance Act, 2012 as it inserts service tax provisions into Chapter V of the Finance Act, 1994; such orders may include retrospective effect not earlier than the Act&#039;s commencement, and no order may be made beyond a two year period from that commencement.</description>
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      <description>A new provision authorises the Central Government to issue orders, not inconsistent with the chapter, to remove difficulties in implementing section 143 of the Finance Act, 2012 as it inserts service tax provisions into Chapter V of the Finance Act, 1994; such orders may include retrospective effect not earlier than the Act&#039;s commencement, and no order may be made beyond a two year period from that commencement.</description>
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