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Notes on clauses - Service Tax

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..... section 66B of the said Chapter inserted by issuing a notification under subsection (1-I) of section 95 thereof since a new section 66BA is being inserted to the same effect. Sub-clause (C) seeks to insert a new section 66BA in the said Chapter, so as to clarify that reference to section 66 in the Act or any other Act for the time being in force shall be construed as reference to the provisions o .....

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..... to rupees ten thousand. Sub-clause (G) seeks to insert a new section 78A, so as to impose penalty, which may extend up to one lakh rupees, on director, manager, secretary or other officer of the company for knowingly involved in the contraventions specified therein. Sub-clause (H) seeks to amend section 83 so as to substitute the figure and letter 9A with the words, brackets, figures and letter s .....

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..... rupees, the punishment shall be imprisonment for a term which may extend to seven years, but shall not, in any case, be less than six months; (iii) in the case of any other offence, the punishment shall be imprisonment for a term which may extend to one year. It further seeks to substitute sub-section (2) thereof so as to provide that a person convicted of an offence punishable under clauses (i) .....

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..... ences specified in clause (i) or clause (ii) of sub-section (1) of section 89. It further seeks to empower the Assistant Commissioner or the Deputy Commissioner to release the person so arrested on bail in case of non-cognizable and bailable offences, and for this purpose, he shall have the same power as that of an officer-in-charge of a police station and shall be subject to provisions under sect .....

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