TMI BlogAmendment of section 171.X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Act, after sub-section (3), the following shall be inserted, namely:-- "(3A) Where the Authority referred to in sub-section (2) after holding examination as required under the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his section, the expression "profiteered" shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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