Section 158 - Modification of Act 32 of 1994 - Finance Act, 2003

CHAPTER V SERVICE TAX 158. Modification of Act 32 of 1994. - During the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994, as modified by section 116 of the Finance Act, 2000, shall have effect and be deemed always to have had effect subject to the following further modifications, namely :- (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on and from the 16th day of July, 1997, namely :- "Provided that- (i) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent for the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998; or (ii) in relation to services provided by goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage for the period commencing on and from the 16th day of November, 1997 and ending with the 2nd day of June, 1998, shall be deemed always to have been a person liable to pay service tax, for such services provided to him, to the credit of the Central Government."; (b) after section 71, the following section shall be inserted and shall be deemed to have been inserted on and from the 16th day of July, 1997, namely:- "71A. Filing of return by certain customers. - Notwithstanding anything contained in the provisions of sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 receives the assent of the President in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly."; (c) in section 94, in sub-section (2), after clause (c), the following clause shall be inserted and shall be deemed to have been inserted on and from the 16th day of July, 1997, namely :- "(cc) the manner of furnishing return under section 71A;".