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

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....fter section 78, the following section shall be inserted, namely:-- Penalty for offences by director, etc., of company "78A. Where a company has committed any of the following contraventions, nam....

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....the provisions of this Chapter; or (d) failure to pay any amount collected as service tax to the credit of the Central Government beyond a period of six months from the date on which such payment b....