Amendment of Act 32 of 1994- Special provision for taxable services provided by Employees’ State Insurance Corporation

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.... (39), 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 Government may, by notification in the Official Gazette, appoint,-      (i) for clause (g), the foll....

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....ts "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-section shall be substituted, namely:-      "(1) Where the Joint Commissioner of Central Excise or Additional Commissioner of Central Excise or such other Central Excise officer as may be notified by the Board has reasons to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search and seize such documen....

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....ssioner of Central Excise, for the purposes of recovering such service tax or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.";      (J) in section 94, in sub-section (2), for clause (k), the following clauses shall be substituted, namely:-      "(k) imposition, on persons liable to pay service tax, for the proper levy and collection of the tax, of duty of furnishing information, keeping records and the manner in which such records shall be verified;      (l) make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxa....