Government of India
Ministry of Finance
(Department of Revenue)
ORDER NO.1/2012
New Delhi, the 15th June, 2012
G.S.R. (E). – 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) (hereinafter referred to as the Finance Act);
Now, therefore, in exercise of the powers conferred by sub-section (1-I) of
section 95 of the Finance Act, the Central Government, hereby makes the
following Order, namely:-
- (1) This Order may be called the Service Tax (Removal of Difficulty)
Order, 2012.
(2) This Order shall come into force on the 1st day of July, 2012.
- In sub-sections (1) and (2) of section 68 of the Finance Act, for the figures
“66”, the figures and letter “66B” shall be substituted.
(Rajkumar Digvijay)
Under Secretary to the Government of India
[F. No. 334 / 1 /2012 -TRU]