1998 (12) TMI 1

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..... Act, 1994 for failure to pay Service Tax within the stipulated period and failure to submit the return within time as required under Rule 6 of the Service Tax Rules, 1994 and Section 70 of the Act. The Applicant's contention is that since Service Tax was introduced only with effect from 1-7-1994 on services rendered by Stock Brokers (the applicant is a Stockbroker), he could not clearly understand .....

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