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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER VA : ADVANCE RULINGS

Body 96B. Vacancy etc. not to invaledate proceedings (Omitted w.e.f. 01-04-2017)

No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.