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    <title>Amendment of Act 32 of 1994 - Amendment of Section 77</title>
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    <description>Clause (a) of section 77(1) is substituted to provide that a person who is liable to pay service tax or required to take registration but fails to take registration in accordance with section 69 or rules under the Chapter shall be liable to a penalty which may extend to ten thousand rupees.</description>
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      <description>Clause (a) of section 77(1) is substituted to provide that a person who is liable to pay service tax or required to take registration but fails to take registration in accordance with section 69 or rules under the Chapter shall be liable to a penalty which may extend to ten thousand rupees.</description>
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