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          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.

          <h1>Terminology change: replacement of 'duty' with 'tax' clarifies service tax provision in amended section law</h1> 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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