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        Clause 77 - Amendment of section 127A

        Finance (No. 2) Bill, 2014
        Chapter IV
        INDIRECT TAXES

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        Renaming of Settlement Commission: name expanded to include service tax, altering the statutory designation of the Commission. Clause 77 substitutes the phrase 'Customs and Central Excise Settlement Commission' with 'Customs, Central Excise and Service Tax Settlement Commission', renaming the body to reflect inclusion of service tax in its statutory designation.
                        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.

                              Renaming of Settlement Commission: name expanded to include service tax, altering the statutory designation of the Commission.

                              Clause 77 substitutes the phrase "Customs and Central Excise Settlement Commission" with "Customs, Central Excise and Service Tax Settlement Commission", renaming the body to reflect inclusion of service tax in its statutory designation.


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