Omission of section 80 alters the statutory service tax framework under the Finance Bill, affecting administration. Clause 114 of the Finance Bill, 2015 effects the omission of section 80 from the Service Tax Act of 1994, removing that statutory provision and altering the Act's statutory framework by excising the specified text upon enactment.
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Provisions expressly mentioned in the judgment/order text.
Omission of section 80 alters the statutory service tax framework under the Finance Bill, affecting administration.
Clause 114 of the Finance Bill, 2015 effects the omission of section 80 from the Service Tax Act of 1994, removing that statutory provision and altering the Act's statutory framework by excising the specified text upon enactment.
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