Section - 66b of finance act, 1994

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Querist : Anonymous

Querist : Anonymous (Querist)

29 April 2012 When notification are issued in Service Tax, following line is return at last :
"This notification shall come into force from the date on which section 66B of the Finance Act, 1994 comes into effect."

Please Explain the meaning of this line.

PAWAN KUMAR

PAWAN KUMAR (Expert)
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29 April 2012 The Meaning is quite clear as This notification shall be applicable from the date on which finance act section 66b will be effective.

Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2012 But sir when section - 66B comes in effective?
This is the my question.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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23 July 2025 Great question — let’s break it down.

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### ⚖️ **Section 66B of the Finance Act, 1994** – *Effective Date and Meaning*

#### 📌 **What is Section 66B?**

Section 66B is the **charging section** of the **service tax law** (under the Finance Act, 1994). It was **inserted by the Finance Act, 2012**, and became effective from:

> **1st July 2012**

---

### 🗓️ **Answer to Your Question:**

> The line —
> *"This notification shall come into force from the date on which section 66B of the Finance Act, 1994 comes into effect"*
> — means:

The **notification will be effective from 1st July 2012**, **not before**, because that’s the **date when Section 66B became operational**.

---

### 🧠 **Why this line is added?**

* When new service tax notifications were issued in early 2012, Section 66B was **not yet in force**.
* So, the notifications were **made conditional**: they would **become valid only when Section 66B is in effect**.
* This avoids **legal confusion** or premature applicability.

---

### 📚 Summary:

* ✅ **Section 66B came into effect on 1st July 2012**.
* ✅ Any notification referring to Section 66B would be **effective from that same date**, unless stated otherwise.

Let me know if you want the text or explanation of Section 66B itself.

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Section - 66b of finance act, 1994

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