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    <title>Amendment of section 67A</title>
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    <description>The amendment renumbers the existing provision as sub section (1) of section 67A and inserts sub section (2) empowering the Central Government to prescribe the time or the point in time with respect to the rate of service tax, thereby delegating to the executive the authority to determine when a particular service tax rate applies.</description>
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      <description>The amendment renumbers the existing provision as sub section (1) of section 67A and inserts sub section (2) empowering the Central Government to prescribe the time or the point in time with respect to the rate of service tax, thereby delegating to the executive the authority to determine when a particular service tax rate applies.</description>
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