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Service_Tax_Act

Section / Rule Number Content


86 Penalties
87 Automatic mitigation and increase of penalties
88 Relationship to assessment and impact on criminal penalties
89 Offences and criminal penalties
90 Offences by companies, etc.
91 Cognizance of offences
92 Investigation of offences
93 Compounding of offences
94 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

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