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Amendment of Act 32 of 1994- Special provision for taxable services provided by Employees’ State Insurance Corporation

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..... fined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867); ; (B) in section 66D, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (i) for clause (g), the following clause shall be substituted, namely: (g) selling of space for advertisements in print media; ; (ii) in clause (o), for sub-clause (vi), the following sub-clause shall be substituted, namely: .....

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..... to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search and seize such documents or books or things. ; (G) in section 83, (i) for the words, brackets, figures and letter sub-section (2) of section 9A , the words, brackets, figures and letters sub-section (2A) of section 5A, sub-section (2) of section 9A shall be substituted; (ii) for section 15 , the sections 15, 15A, 15B shall be substituted; (H) in section 86, (i) in sub-section (1A), in clause (i), for the words by notification .....

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..... cluding restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit; (m) authorisation of the Central Board of Excise and Customs or Chief Commissioners of Central Excise to issue instructions, for any incidental or supplemental matters for the implementation of the provisions of this Act; (n) any other matter which by this Chapter is to be or may be prescribed. ; (K) in section 95, after sub-section (1J), the following sub-section shall be inserted, namely: (1K) If any difficulty arises in giving effect to section 114 of the Finance (No. 2) Act, 2014, in so far as it relates to amendments made by the said Act, in this .....

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