TMI BlogAmendment of section 117.X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Act,-- (a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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