Transition Provision

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....ransition Provision<br> Query (Issue) Started By: - Admin TMI Dated:- 1-3-2015 Last Reply Date:- 1-3-2015 Service Tax<br>Got 1 Reply<br>Service Tax<br>Question - What are proposed transitional provis....

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....ion in service tax in Finance Bill 2015 ? Reply By Admin TMI: The Reply: A new section 78 B is being inserted to prescribe, by way of a transition provision, that,- (i) amended provisions of sectio....

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....n 76 and 78 shall apply to cases where either no notice is served, or notice is served under sub-section (1) of section 73 or proviso thereto but no order has been issued under sub-section (2) of sect....

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....ion 73, before the date of enactment of the Finance Bill, 2015; and (ii) in respect of cases covered by sub-section (4A) of section 73, if no notice is served, or notice is served under sub-section (....

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....1) of section 73 or proviso thereto but no order has been issued under sub-section (2) of section 73, before the date of enactment of the Finance Bill, 2015, penalty shall not exceed 50% of the servic....

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....e tax amount.<br> Discussion Forum - Knowledge Sharing ....