Modification of Act 32 of 1994

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..... , 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 .....

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..... hall 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 .....

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