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An Analysis of Notifications issued by Central Government

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..... An Analysis of Notifications issued by Central Government
By: - S G
Service Tax
Dated:- 6-6-2012

The Central Government has issued "Six" Service Tax Notifications, an analysis of the same are as follows: S. No. Notification No. Provision Analysis 1. Notification No. 18 /2012-Service Tax Dated 1st June, 2012 In exercise of the powers conferred by clauses (A), (B), (D) and (E) .....

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..... of section 143 of the Finance Act, 2012 (23 of 2012), the Central Government hereby appoints the 1st day of June, 2012 as the date from which the provisions of clauses (A), (B), (D) and (E) of the said section of the said Act shall come into force. The Central Government appoint the 1st day of June, 2012 w.e.f. the proviso of Section 65, 65A, 66 & 66A shall come in to force. 2. Notification No .....

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..... . 19 /2012-Service Tax Dated 5th June 2012 In exercise of the powers conferred by clauses (C), (F), (G) and (I) of section 143 of the Finance Act, 2012 (23 of 2012), the Central Government hereby appoints the 1st day of July, 2012 as the date from which the provisions of clauses (C), (F), (G) and (I) of the said section of the said Act shall come into force. The Central Government appoint the 1s .....

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..... t day of July, 2012 w.e.f. the Section 65B, 66B, 66C, 66D, 66E, 66F, 67 (amended) & 68 (as amended) shall apply. Section 65B - Meaning of the terms i.e. various services. Section 66B - Charge of Service Tax Section 66C - Determination of place of provision of service. Section 66D - Negative List Section 66E - Declared Services Section 66F - Principles of interpretation of specified descript .....

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..... ions of services or bundled services. Section 67 - Valuation of taxable services for charging service tax (as amended) Section 68 - Payment of service tax (as amended). 3. Notification No. 20 /2012-Service Tax Dated 5th June, 2012 In exercise of the powers conferred by the proviso to section 65 of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1st day of July, 2 .....

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..... 012 as the date with effect from which the provisions of the said section 65 of the said Act shall not apply, except as respects things done or omitted to be done before the said section 65 so ceases to apply From 1st July, 2012 provisions of Section 65 shall not apply. 4. Notification No. 21 /2012-Service Tax Dated 5th June 2012. In exercise of the powers conferred by the sub-section (3) of s .....

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..... ection 65A of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1st day of July, 2012 as the date with effect from which the provisions of the said section 65A of the said Act shall not apply, except as respects things done or omitted to be done before the said section 65A so ceases to apply. From 1st July, 2012 provisions of Section 65A shall not apply. 5. Notificat .....

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..... ion No. 22 /2012-Service Tax Dated 5th June 2012. In exercise of the powers conferred by the proviso to section 66 of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1st day of July, 2012 as the date with effect from which the provisions of the said section 66 of the said Act shall not apply, except as respects things done or omitted to be done before the said sectio .....

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..... n 66 so ceases to apply. From 1st July, 2012 provisions of Section 66 shall not apply. 6. Notification No. 23 /2012-Service Tax Dated 5th June 2012 In exercise of the powers conferred by the sub-section (3) of section 66A of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1st day of July, 2012 as the date with effect from which the provisions of the said section 6 .....

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..... 6A of the said Act shall not apply, except as respects things done or omitted to be done before the said section 66A so ceases to apply From 1st July, 2012 provisions of Section 66A shall not apply. Thanks & Regards CA Sumit Aggarwal
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