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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>Service tax amendment removes a subsection of a key procedural provision, altering the statutory framework for assessment.</h1> The Finance Act, 2016 omits sub section (2) of section 90 of the 1994 Act, effecting a targeted deletion of that provision from the service tax statute and altering the statutory structure by removing the specified sub provision without adding other amendments to that section.

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