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[Cites 0, Cited by 0] [Section 94] [Entire Act]

Union of India - Subsection

Section 94(3) in Service Tax 1994

(3)The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Chapter come into force.