Insertion of New Section 66BA - Reference to section 66 to be construed as reference to section 66B

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..... following section shall be inserted, namely: Reference to section 66 to be construed as reference to section 66B 66BA. ( 1 ) For the purpose of levy and collection of service tax, any reference to se .....

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..... r Act for the time being in force shall be construed as reference to the provisions of section 66B. This sub-clause shall come into effect retrospectively with effect from the 1st day of July, 2012. .....

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