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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service tax definition expansion broadens taxable services and tightens compliance and adjudication mechanisms nationwide.</h1> Amendment expands and refines the catalogue of services and definitional scope for service tax, substituting and inserting multiple definitions to broaden coverage (including reconditioning, restoration, expanded broadcasting rights, beauty treatment, cleaning, packaging, construction services, dredging, survey and map-making, site formation and demolition, erection/installation and video-tape production), revises explanations on inputs and commission agents, treats services 'provided or to be provided' and receipts before, during or after provision as taxable, introduces new taxable service entries, deems foreign-supplied services received in India taxable, and restructures registration, return filing, adjudication and advance ruling applicant definitions.

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