M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE

9. On the same date, by the same Finance Act, Section 280ZA was omitted with effect from the same date i.e. 1.4.1988. We have been referred to the Budget Speech of the Minister of Finance when he introduced the Finance Act, 1987. Among other things, the learned Minister stated:- “83. Concentration of industries in many of our urban areas poses

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

9. We have heard learned counsel for the parties. Before examining the contentions made on the both sides, it will be necessary to set out the Finance Act, 1994 insofar as it pertains to the levy of service tax. 10. Section 64. Extent, commencement and application. (1) This Chapter extends to the whole of India except the State of Jammu