Amendment of section 78A

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..... nserted, namely: Explanation. For the removal of doubts, it is hereby clarified that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously ref .....

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..... been concluded. . - Clause 151 of the Bill seeks to insert an Explanation in section 78A of the 1994 Act so as to provide for deemed conclusion of proceedings against any person liable under that .....

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