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        F. Acts / Amendment Acts

        Section 143-P - Amendment of section 88

        Finance Act, 2012
        Chapter V
        Service Tax

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        Terminology change: replacement of 'duty' with 'tax' clarifies service tax provision in amended section law The Finance Act, 2012 replaces the word 'duty' with the word 'tax' in section 88, effecting a targeted terminology amendment within the Service Tax provisions to align statutory language with contemporary tax nomenclature.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Terminology change: replacement of 'duty' with 'tax' clarifies service tax provision in amended section law

                                The Finance Act, 2012 replaces the word "duty" with the word "tax" in section 88, effecting a targeted terminology amendment within the Service Tax provisions to align statutory language with contemporary tax nomenclature.


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