Section 66 - Charge of Service Tax (Upto 30-6-2012) - Finance Act, 1994

Withdrawn w.e.f 1.7.2012 Notification no. 18/2012 ST dated 1.6.2012 read with Notification no. 22/2012 ST dated 5.6.2012 1 66. Charge of service tax There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. of the value of taxable services referred to in sub-clauses (a), (d), (e), (f), (g,) (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx), (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg,) (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv), (zzzw), (zzzx), (zzzy), (zzzz), (zzzza), (zzzzb), (zzzzc), (zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzj), (zzzzk), (zzzzl), (zzzzm) (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) (zzzzu), (zzzzv) and (zzzzw) of clause (105) of section 65 and collected in such manner as may be prescribed. 6 [ Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.] ***************************** Notes : 1. Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. 2. For the word, brackets and letters and (zzzzd) , the brackets, letters and word (zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi) and (zzzzj) substituted by Finance Act, 2008 w.e.f. 16-5-2008 3. For the word, brackets and letters and (zzzzj) , the brackets, letters and word , (zzzzj), (zzzzk), (zzzzl) and (zzzzm) substituted vide Finance (No. 2) Act, 2009 w.e.f. 1-9-2009 4. For the word, brackets and letters and (zzzzm) , the brackets, letters and word ,(zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) and (zzzzu) shall be substituted vide Finance Act, 2010, w.e.f. 01.07.2010 5. For the word, brackets and letters and (zzzzu) , the brackets, letters and word , (zzzzu), (zzzzv) and (zzzzw) substituted vide Finance Act, 2011, w.e.f. 1.5.2011 6. Inserted vide Finance Act, 2012, w.e.f. 1.6.2012 [Appointed date is 1.7.2012]