Service Tax 1994
95. Power to Remove Difficulties.
(1) If any difficulty arises in giving effect
to the provisions of this Chapter, the Central Government may, by order
published in the Official Gazette, not inconsistent with the provisions of this
Chapter, remove the difficulty :
Provided that no such order shall be made after
the expiry of a period of two years from the date on which the provisions of
this Chapter come into force.
(2) Every order made under this section shall
be laid, as soon as may be after it is made, before each House of Parliament.