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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>Reference to service tax charging provision recharacterised as reference to section 66B with retrospective effect.</h1> The Bill inserts an interpretive provision directing that any reference to the former charging provision in the Finance Act, 1994 or any other enactment shall be construed as a reference to the re designated charging provision for service tax, and that this re reading is to have retrospective effect from the specified earlier date for purposes of levy and collection.

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