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in that year, is in india. explanation.
schedule shall be amended in the manner specified in the ninth schedule, with effect from the st day of january, . chapter v service tax . in the finance act, (hereinafter referred to as the act), in section b,–– (a) clause ( ) shall be omitted; (b) in clause ( ), in explanation , in sub-clause (ii)...
https://www.seair.co.in/dData/bedget/187318.pdf