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Service tax

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(Querist)
27 February 2016 section 65B (44) of finance act 1994 ...why is (44) known as clause rather than sub section !!
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
28 February 2016 Is it so important for your knowledge of the law to know why a particular provision is called clause and not sub-section.

If it is so important then a sub-section has to amplify on the main section i.e. either enumerate an explanation or exemption, or clarify some aspect of the main section. On the other hand a clause, is just a small mention of the content of the main section / sub section. Section 65B defines some words and phrases, so any word being defined cannot be a sub-section but only a clause. Clause 44 of section 65B explains what constitutes 'service' and for that it is not necessary to insert a sub-section with high sounding words like ipso facto, notwithstanding, subject to, etc.
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