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 !!
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on capital gains revoked us 54f
- Should I include march foreign salary received in April in my income for FY 2023-24?
- HSN Details in IFF/GSTR-1 & in GSTR 9
- Inventory of finished goods
- Confusion around Form 26QB fields
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Filing of Form 10BB instead of Filing Form 10B
- Sale of property furniture sale
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Applicability of Ind As to associate of associate
- TDS Deduction Online Learing Platform
- Point (III) 9 of GSTR-9C
- As per our records, find the below outstanding demand(s)* and interest payable u/s 220(2):
- Regarding transaction th. credit card
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- CASE INTIMATION OF LIABILITY UNDER SECTION 73(5)(Rule 142(1A)
Trending Online Classes
CAclubindia
