Reference to section 66 construed as section 66B(1) for service tax levy and collection mechanism. Section 66BA provides that any reference to section 66 for the purpose of levy and collection of service tax shall be construed as a reference to section 66B(1), effectuating a substitutional interpretive rule linking statutory references to the specific levy subsection.
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Provisions expressly mentioned in the judgment/order text.
Reference to section 66 construed as section 66B(1) for service tax levy and collection mechanism.
Section 66BA provides that any reference to section 66 for the purpose of levy and collection of service tax shall be construed as a reference to section 66B(1), effectuating a substitutional interpretive rule linking statutory references to the specific levy subsection.
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