Amendment of Act 32 of 1994 - Amendment of section 73

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...........   (E) in section 73, after sub-section (2), the following sub-section shall be inserted, namely:- "(2A) Where any appellate authority or tribunal or court concl....

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.... not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Excise Officer shall determine the service tax payable by such person for the perio....