Service tax amendment omits Explanation to Section 66B as duplicative following insertion of Section 66BA. Amendment removes the Explanation to Section 66B because a new provision carrying the same effect is being inserted as Section 66BA, eliminating a ... Summary
Service tax amendment omits Explanation to Section 66B as duplicative following insertion of Section 66BA.
Amendment removes the Explanation to Section 66B because a new provision carrying the same effect is being inserted as Section 66BA, eliminating a redundant explanatory provision while preserving the substantive effect through the newly inserted provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.