TaxTMI 
TaxTMI 
Amendment of Act 32 of 1994- Special provision for taxable services provided by Employees’ State Insurance Corporation
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...., the following clause shall be inserted, namely:- '(39a) "print media" means,- (i) "book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867, [25 of 1867] but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) "newspaper" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867;'; [25 of 1867] (B) in section 66D, with effect from such date as the Central Govern....
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....he date of notice where it is possible to do so, in respect of cases whose limitation is specified as eighteen months in sub-section (1); (b) within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to sub-section (1) or the proviso to sub-section (4A)."; (E) in section 80, in sub-section (1), for the words, figures and brackets "section 77 or first proviso to sub-section (1) of section 78", the words and figures "or section 77" shall be substituted; (F) in section 82, for sub-section (1), the following sub-se....
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....; (I) in section 87, in clause (c),the following proviso shall be inserted, namely:- "Provided that where the person (hereinafter referred to as predecessor) from whom the service tax or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all goods, in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Cust....
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....llowing sub-section shall be inserted, namely:- "(1K) If any difficulty arises in giving effect to section 106 of the Finance (No. 2) Act, 2014, [32 of 1994] in so far as it relates to amendments made by the said Act, in this Chapter, the Central Government may, by an order, published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President."; (L) after s....
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....ice tax on services by radio taxis, with effect from such date as the Central Government may, by notification, appoint. Sub-clause (C) seeks to amend section 67A so as to substitute the Explanation defining the "rate of exchange", with effect from such date as the Central Government may, by notification, appoint. Sub-clause (D) seeks to amend section 73 with a view to insert sub-section (4B) to specify a time limit for adjudication, as either six months or one year, depending on the nature of case, to be adhered to where it is possible. Sub-clause (E) seeks to amend sub....