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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 construction of section 66 to section 66B for service tax levy and collection, with retrospective effect.</h1> Insertion of section 66BA directs that any reference to section 66 in the Finance Act, 1994 or any other enactment shall be construed as a reference to section 66B for the purpose of levy and collection of service tax, and declares that this construction is deemed to have been in force from an earlier specified date.

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