Chapter V of Finance Act, 1994
  • Section

1[Special provision for taxable services provided by Employees’ State Insurance Corporation

100. Notwithstanding anything contained in section 66 as it stood prior to the 1st day of July, 2012, no service tax shall be levied or collected in respect of taxable services provided by the Employees’ State Insurance Corporation set up under the Employees’ State Insurance Act, 1948 (34 of 1948), during the period prior  to the 1st day of July, 2012.]





1. Inserted vide THE FINANCE (No. 2) ACT, 2014