Amendment of Act 32 of 1994 - Insertion of Section 78A

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Full Text of the Document

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....pany has committed any of the following contraventions, namely:- (a) evasion of service tax; or (b) issuance of invoice, bill or, as the case may be, a challan without provision of taxable service in violation of the rules made under the provisions of this Chapter; or (c) availment and utilisation of credit of taxes or duty without actual receipt of taxable service or ex....