(55)words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944). or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise.'(D)in section 66, the following proviso shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely: -"Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.";(E)in section 66A, after Explanation 2 occurring at the end of sub-section (2), the following sub-section shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely: -"(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.";(F)after section 66A, the following sections shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely: -'66B. Change of service tax on and after Finance Act, 2012. - There shall be levied a tax (hereinafter referred to as the service tax) at the rate of 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.
