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Special provision for retrospective exemption from service tax on service by way of grant of liquor licence.

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Full Text of the Document

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....(32 of 1994.) as it stood prior to its omission vide section 173 of the Central Goods and Services Tax Act, 2017 (12 of 2017.) with effect from the 1st day of July, 2017(hereinafter referred to as the said Chapter), no service tax shall be levied or collected in respect of taxable service provided or agreed to be provided by the State Government by way of grant of liquor licence, against considera....