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 concludes .....

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..... ereunder with intent to evade payment of service tax, has not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Excise Officer .....

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