Finance Act (Service Tax) 1994

¹[Charge of service tax on and after Finance Act, 2012.

Section 66B:- There shall be levied a tax (hereinafter referred to as the service tax) at the rate of ⁴[Fourteen per Cent] ^Old[twelve per cent.] on the value of all services, other than those services specified in the negative list,provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.]

^{3 Omit}[²[“Explanation.- For the removal of doubts, it is hereby clarified that the references to the provisions of  section 66 in Chapter V of the Finance Act, 1994(32 of 1994) or any other Act, for the purpose of levy and collection of service tax, shall be construed as references to the provisions of section 66B.”]]

Refer vide:- Notification no. 01/2019 -Service Tax dt. 06.03.2019