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.
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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.
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