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<h1>Section 96B of 1994 Act Removed by Finance Act 2017, Altering Service Tax Framework Under Section 124.</h1> Section 96B of the 1994 Act is omitted as per the Finance Act, 2017, under section 124. This legislative change involves the removal of a specific provision from the existing statutory framework related to service tax. The amendment reflects a legislative decision to eliminate this section from the Act, impacting the legal and regulatory structure governing service tax.