The Finance Bill, 2015 has proposed lot of changes in Service tax provisions. These changes will be coming into effect on various dates. Based on date of applicability of provisions, the various changes can be categorized as follows:

(i) Changes coming into effect immediately w.e.f. the 1st day of March, 2015;

(ii) Changes coming into effect from the 1st day of April, 2015 ;

(iii) The amendments which will get incorporated in the Finance Act, 1994 immediately on enactment of the Finance Bill, 2015;

(iv) The amendments made in the Finance Act, 1994, including the change in service tax rate that will come into effect from a date to be notified by the Government in this regard after the enactment of the Finance Bill, 2015.

We have analyzed the changes/ amendments