Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Finance Act 2005 expands service tax scope: new definitions, broadened services, and enhanced regulatory framework in Section 65.</h1> The amendments to the Finance Act, 1994, introduced by the Finance Act, 2005, expand the scope of service tax by modifying definitions and clauses within Section 65. Key changes include the addition of terms like 'reconditioning' and 'restoration' to service definitions, the inclusion of communication rights in broadcasting services, and the broadening of 'beauty treatment' services. New definitions for services such as 'cleaning activity,' 'club or association,' 'commercial or industrial construction service,' and 'residential complex' are introduced. Amendments also redefine administrative roles and procedures in sections related to registration, adjudication, and appeals, enhancing the regulatory framework for service tax administration.