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TMI BlogAmendment of Act 32 of 1994- Special provision for taxable services provided by Employees’ State Insurance CorporationX X X X Extracts X X X X X X X X Extracts X X X X ..... s not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867; ; [25 of 1867] (B) in section 66D, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (i) for clause (g), the following clause shall be substituted, namely: (g) selling of space for advertisements in print media; ; (ii) in clause (o), for sub-clause (vi), the following sub-clause shall be substituted, namely: (vi) metered cabs or auto rickshaws; ; (C) in section 67A, for the Explanation, the following Explanation shall be substituted with effect from such date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ze or may himself search and seize such documents or books or things. ; (G) in section 83, (i) for the words, brackets, figures and letter sub-section (2) of section 9A , the words, brackets, figures and letters sub-section (2A) of section 5A, sub-section (2) of section 9A shall be substituted; (ii) for section 15 , the sections 15, 15A, 15B shall be substituted; (H) in section 86, (i) in sub-section (1A), in clause (i), for the words by notification in the Official Gazette , the words by order shall be substituted; (ii) in sub-section (6A), in clause (a), the words for grant of stay or shall be omitted; (I) in section 87, in clause (c),the following proviso shall be inserted, namely: Provided that where the person (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of this Act; (n) any other matter which by this Chapter is to be or may be prescribed. ; (K) in section 95, after sub-section (1J), the following sub-section shall be inserted, namely: (1K) If any difficulty arises in giving effect to section 106 of the Finance (No. 2) Act, 2014, [32 of 1994] in so far as it relates to amendments made by the said Act, in this Chapter, the Central Government may, by an order, published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President. ; (L) after section 99, the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks to amend section 73 with a view to insert sub-section (4B) to specify a time limit for adjudication, as either six months or one year, depending on the nature of case, to be adhered to where it is possible. Sub-clause (E) seeks to amend sub-section (1) of section 80 so as to omit the reference to the first proviso to sub-section (1) of section 78. Sub-clause (F) seeks to amend sub-section (1) of section 82 so as to provide that where the Joint Commissioner of Central Excise or Additional Commissioner of Central Excise or such other Central Excise officer as may be notified by the Board has reasons to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Chapter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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