Service Tax Clarification – Sec 66 of FA 1994 to Cover Sec 66B

[Service Tax Order No. 02 dated 29^th June 2012]

Whereas difficulties have arisen in giving effect to the provisions of section 143 of the Finance Act, 2012 (23 of 2012), in so far as it relates to insertion of section 66B in Chapter V of the Finance Act, 1994 (32 of 1994);

Now, therefore, in exercise of the powers conferred by sub-section (1-I) of section 95 of the said Finance Act, the Central Government, hereby makes the following Order, namely:-

1. (1) This Order may be called the Service Tax (Removal of Difficulties) Second Order, 2012.

(2) It shall come into force on the 1^st day of July, 2012.

2. In the Finance Act, 1994 (32 of 1994), after section 66B, the following Explanation shall be inserted, namely:-

“Explanation.- For the removal of doubts, it is hereby clarified that the references to the provisions of section 66 in Chapter V of the Finance Act, 1994(32 of 1994) or any other Act, for the purpose of levy and collection of service tax, shall be construed as references to the provisions of section 66B.”

[F. No. 334 / 1 /2012 -TRU]