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<h1>Amendment to Finance Act, 1994: Changes in Service Tax Definitions, Transport Clauses, Legal Consultancy, and Refund Procedures.</h1> The amendment to the Finance Act, 1994, introduced several changes, including modifications to definitions and clauses related to service tax. Key alterations involve the exclusion of activities amounting to manufacturing excisable goods from certain definitions, adjustments in clauses related to transport and cosmetic surgery services, and the introduction of provisions for legal consultancy services. The amendment also revises the appeals process within the Central Excise framework and validates past actions concerning service tax on IT software. Additionally, it provides retrospective validation of service tax exemptions for specified services to goods transport agencies and outlines procedures for refund claims.