Omission of statutory provision removes Section 92 on institution of proceedings under service tax law. The provision titled Institution of proceedings (Section 92) in the Service Tax provisions of the Finance Act, 1994 was omitted by a subsequent Finance amendment, such that the principal Act no longer contains Section 92. The entry records only the formal omission and the resulting absence of that specific statutory provision in the Act.
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Provisions expressly mentioned in the judgment/order text.
Omission of statutory provision removes Section 92 on institution of proceedings under service tax law.
The provision titled Institution of proceedings (Section 92) in the Service Tax provisions of the Finance Act, 1994 was omitted by a subsequent Finance amendment, such that the principal Act no longer contains Section 92. The entry records only the formal omission and the resulting absence of that specific statutory provision in the Act.
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