Section 96C Application for Advance Ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such kenmore elite refrigerator manual form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
Section 96B Vacancies, etc., not to invalidate proceedings No proceeding before, or pronouncement of advance ruling by the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution.Per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, for the period by which such crediting of the tax or any part thereof is delayed.Prior to its substitution, clause ( 30a as inserted by the Finance (No.(3) The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions.(1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of July, 2012 and ending with the 29th day of January, 2014 (both days inclusive) in respect of taxable services provided.3(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under.(1) In this Chapter, unless the context otherwise requires, ( 1 ) actuary has the meaning assigned to it in clause ( 1 ) of section 2 of the Insurance Act, 1938 (4 of 1938 ( 2 ) advertisement includes any notice, circular, label, wrapper.(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely : ( a ) collection and recovery of service tax under sections 66 and 68; ( aa ) determination.
Section 64 Extent, commencement and application (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.For the purposes of this clause, social function includes marriage; ( 67 ) mandap keeper means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function.Prior to its substitution, sub-clause ( zzzp ) read as under : ( zzzp ) to any person, by any other person other than Government railway as defined in clause ( 20 ) of section 2 of the Railways Act, 1989 (24 of 1989.For the purposes of this sub-clause, cruise ship means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage; (.Prior to its omission, Explanation, as inserted by the Finance Act, 2008,.e.f., read as under: Explanation.2) Act, 2009,.r.e.f.A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishment in that territory; (45) Special Economic Zone has the meaning assigned to it in clause (za) of section 2 of the.Chapter V of the Finance Act, 1994.Section 90 Cognizance of offences (1) An offence under clause (ii) of sub-section (1) of section 89 shall be cognizable.Prior to its substitution, clause ( 65 as amended by the Finance Act, 2006,.e.f.
Section 78B Transitory provisions (1) Where, in any case, (a) service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded and no notice has been served under sub-section (1) of section 73 or under the proviso thereto, before.