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        F. Acts / Amendment Acts

        Section 123 - Amendment of section 96A

        Finance Act, 2017
        Chapter V
        SERVICE TAX

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        Definition of Authority now refers to the Authority for Advance Rulings under the Customs Act, aligning statutes. The Finance Act, 2017 substitutes clause (d) of section 96A in the 1994 Act to define Authority as the Authority for Advance Rulings as defined in the corresponding provision of the Customs Act, thereby aligning the 1994 Act's definition with the advance ruling authority established under customs law.
                          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.

                                Definition of Authority now refers to the Authority for Advance Rulings under the Customs Act, aligning statutes.

                                The Finance Act, 2017 substitutes clause (d) of section 96A in the 1994 Act to define Authority as the Authority for Advance Rulings as defined in the corresponding provision of the Customs Act, thereby aligning the 1994 Act's definition with the advance ruling authority established under customs law.


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