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Amendment of section 78A

Clause 151 - Bills - SERVICE T AX - Bill - Clause 151 - 151. In the 1994 Act, in section 78A, the following Explanation shall be inserted, namely:- Explanation.- For the removal of doubts, it is hereby clarified that where any service tax has not bee .....

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he provisions of clause (i) of the first proviso to section 76 or clause (i) of the second proviso to section 78, as the case may be, the proceedings pending against any person under this section shall also be deemed to have been concluded. . Clause .....

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