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Section 29 – The Service Tax : Statutory Provisions,1994

The Service Tax : Statutory Provisions,1994

29. INSTITUTION OF PROCEEDINGS.

A person shall not be proceeded against for any offence under section 87 or section 88 or section 89 or section 90 except with the previous sanction of the Principal Commissioner of Central Excise.

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The Service Tax : Statutory Provisions,1994

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