Notes on clauses - Service Tax

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....ew section 66BA in the said Chapter, so as to clarify that reference to section 66 in the Act or any other Act for the time being in force shall be construed as reference to the provisions of section 66B. This sub-clause shall come into effect retrospectively with effect from the 1st day of July, 2012.       Sub-clause (D) seeks to omit the word 'seed' from sub-clause (i) of clause (d) of the section 66D so as to modify the scope of the service.       Sub-clause (E) seeks to insert a new sub-section (2A) in section 73 with a view to save the notices issued for extended period under the proviso to sub-section (1), in cases where any appellate authority or tribunal or court decides that ....

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....pees, the punishment shall be imprisonment for a term which may extend to three years, but shall not, in any case, be less than six months;            (ii) in the case of an offence specified in clause (d) of sub-section (1) where the amount exceeds fifty lakh rupees, the punishment shall be imprisonment for a term which may extend to seven years, but shall not, in any case, be less than six months;           (iii) in the case of any other offence, the punishment shall be imprisonment for a term which may extend to one year. It further seeks to substitute sub-section (2) thereof so as to provide that a person convicted of an offenc....