Section Text
8) in section 82, for the words "if the Central Excise Officer has reason to believe", the words "If the Commissioner of Central Excise has reason to believe" shall be substituted; (9) in section 83, after the figures and letter "11B", the figures and letters "11BB, 12A" shall be inserted; (10) sections 87 to 92 shall be omitted; (11) for section 93, the following section shall be substituted, namely:- "93. Power to grant exemption from service tax.- (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon. (2) If the Central Government is satisfied that it is necessary
1 of 1998) is hereby repealed and shall be deemed never to have been enacted