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of <h1>Section 75A Penalty for Unregistered Service Tax Under Finance Act 1994 Removed in 2004</h1> Section 75A of the Finance Act, 1994, related to service tax, initially imposed a penalty of five hundred rupees on individuals who failed to apply for registration as required under section 69. This provision was introduced by the Finance Act, 2001, and later omitted by the Finance (No. 2) Act, 2004, effective from September 10, 2004.
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