Statutory reference amendment limits service tax application to subsection (2) of section 9A, ensuring targeted legislative scope.

Amendment to section 83 replaces the existing cross reference to "9A" with an explicit reference to subsection (2) of section 9A of the Central Excise Act, 1944, so that only that subsection applies for service tax purposes, thereby limiting the statutory material incorporated into service tax law to the specified subsection.

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