Amendment of section 78A
Section 154 of the Finance Act, 2016 deals with amendment of section 78A. Amendment of section 78A 154 . In the 1994 Act, in section 78A, the following Explanation shall be inserted, namely:— "Explanation.— For the removal of doubts, it is hereby clarified that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded The Act was enacted on 27 Jun 2016.
Amendment of section 78A
154 . In the 1994 Act, in section 78A, the following Explanation shall be inserted, namely:—
"Explanation.— For the removal of doubts, it is hereby clarified that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, and the proceedings with respect to a notice issued under sub-section (1) of section 73 or the proviso to sub-section (1) of section 73 is concluded in accordance with the provisions of clause (i) of the first proviso to section 76 or clause (i) of the second proviso to section 78, as the case may be, the proceedings pending against any person under this section shall also be deemed to have been concluded.".
Section 154, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 154
What does Section 154 of the Finance Act deal with?
Section 154 of the Finance Act is headed "Amendment of section 78A". Amendment of section 78A 154 . In the 1994 Act, in section 78A, the following Explanation shall be inserted, namely:— "Explanation.— For the removal of doubts, it is hereby clarified that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded
How do I find court cases under Section 154 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 154, section 154 Finance Act 2016, section 154 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 154 of the Finance Act, and has it changed?
Its own text turns on section 73 (Amendment of section 194BB), section 76 (Amendment of section 194DA), section 78 (Amendment of section 194G), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 154 of the Finance Act enacted?
Section 154 of the Finance Act, cited as Finance Act 2016 154, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
Other sections of this Act
- Fourth Schedule. Fourth Schedule21791 words
- Eighth Schedule. Eighth Schedule19903 words
- First Schedule. First Schedule8145 words
- 2. Income-tax3742 words
- 222. Insertion of new Chapter III F2100 words
- 70. Substitution of new section for section 1531931 words
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