Power to grant exemption from service-tax

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..... . 93. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such condit .....

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..... ce tax leviable thereon, under circumstances of exceptional nature to be stated in such order.] ****************** Notes : 1. Substituted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998. .....

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