Place of Provision of Services - Can a Notification be issued under a provision, which is yet to come into force?
GOVERNMENT had notified the Place of Provision of Services Rules, 2012 by Notification No. 28/2012-Service Tax dated 20.06.2012, in exercise of the powers conferred by sub-section (1) of section 66C of the Finance Act 1994.
A Netizen has sent in this query:
Please refer to the Place of provision of Service Rules, 2012 framed through Notification No. 28/2012-ST dated 20.6.2012. The Rules would come into force from 1.7.2012. However, these Rules are framed on 20.6.2012 by exercising powers conferred under Section 66C(1) of Finance Act, 1994; that again will come into existence from 1.7.2012 as notified by Notification No. 19/2012 ST dt 5.6.2012(being clause F of Section 143 of Finance Act, 2012 that contains Section 66C).
Can the Notification No. 28/2012-ST be given by exercising powers under Section 66C(1) that is yet to come into force?