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

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..... as 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 .....

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