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    <title>Amendment of section 67A.</title>
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    <description>The existing provision in section 67A is renumbered as sub section (1) and a new sub section (2) is inserted providing that the time or point in time with respect to the rate of service tax shall be such as may be prescribed, delegating the determination of when a rate applies to prescribed rules.</description>
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      <description>The existing provision in section 67A is renumbered as sub section (1) and a new sub section (2) is inserted providing that the time or point in time with respect to the rate of service tax shall be such as may be prescribed, delegating the determination of when a rate applies to prescribed rules.</description>
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