Notes on clauses-Service Tax

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....ion 66D of the 1994 Act so as to-- (a) omit clause (l); (b) omit sub-clause (i) of clause (o) and sub-clause (ii) of clause (p) with effect from the 1st day of June, 2016. Clause 147 of the Bill seeks to amend section 66E of the 1994 Act so as to insert clause (j) therein to include assignment by the Government of the right of use the radio-frequency spectrum and its subsequent transfers as a d....

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....nment on or before the due date of payment. Clause 151 of the Bill seeks to insert an Explanation in section 78A of the 1994 Act so as to provide for deemed conclusion of proceedings against any person liable under that section subject to the conclusion of proceedings as provided therein. Clause 152 of the Bill seeks to amend sub-section (1) of section 89 of the 1994 Act so as to increase the mo....