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    <title>Reference to section 66 to be construed as reference to section 66B(1) (w.e.f. 1-7-2012)</title>
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    <description>Section 66BA provides that any reference to section 66 for the purpose of levy and collection of service tax shall be construed as a reference to section 66B(1), effectuating a substitutional interpretive rule linking statutory references to the specific levy subsection.</description>
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      <description>Section 66BA provides that any reference to section 66 for the purpose of levy and collection of service tax shall be construed as a reference to section 66B(1), effectuating a substitutional interpretive rule linking statutory references to the specific levy subsection.</description>
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