ORDER NO. 1/2012 [F. NO. 334/1/2012-TRU]
Whereas difficulties have arisen in giving effect to the provisions of section 143 of the Finance Act, 2012 (23 of 2012), insofar 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. (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.
2. 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.