Service tax
This query is : Resolved
27 February 2016
section 65B (44) of finance act 1994 ...why is (44) known as clause rather than sub section !!
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.
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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