Section 103(C) - Amendment of Act 32 of 1994 - Insertion of Section 66BA - Finance Act, 2013

103. In the Finance Act, 1994, . . ( C ) after section 66B, the following section shall be inserted, namely: 66BA.Reference to section 66 to be construed as reference to section 66B ( 1 ) For the purpose of levy and collection of service tax, any reference to section 66 in the Finance Act, 1994 (32 of 1994), or any other Act for the time being in force, shall be construed as reference to section 66B thereof. ( 2 ) The provisions of this section shall be deemed to have come into force on the 1st day of July, 2012. ;