Amendment of section 75

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..... shall be substituted, namely:- Provided that in the case of a person who collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government, on or befo .....

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..... of person who collects service tax but fails to pay such amount so collected to the credit of the Central Government on or before the due date of payment. - statute, statutory provisions legislatio .....

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