Section - 66b of finance act, 1994
Querist : Anonymous
"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.
Querist : Anonymous
This is the my question.
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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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