Chapter V of Finance Act, 1994

66BA.Reference to section 66 to be construed as reference to section 66B (1) For the purpose of levy and collection of service tax, any reference to section 66 in the Finance Act, 1994 (32 of 1994), or any other Act for the time being in force, shall be construed as reference to section 66B thereof.

 

 

 

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Notes:

1. Inserted vide Finance Act 2013, w.e.f. 1st day of July, 2012.