Section 90(C) - Amendment of Section 67 of Finance Act, 1994. - Finance Act, 2008

Amendment of Section 67 of Finance Act, 1994. (C) in section 67, in the Explanation, in clause (c), for the words "book adjustment.", the following words shall be substituted, namely:— 'book adjustment, and any amount credited or debited, as the case may be, to any account, whether called "Suspense account" or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise.';