The Service Tax : Statutory Provisions, 1994
96. CONSEQUENTIAL AMENDMENT.
In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after Entry 7 relating to the Central Excises and Salt Act, 1944 (1 of 1944),the following entry shall be inserted, namely :
“7A. Chapter V of the Finance Act, 1994.
The Service Tax : Statutory Provisions, 1994