Service tax definition changes expand taxable services and validate past service tax treatment while preserving limited exemptions. The amendment narrows exclusions by excluding only activities that amount to manufacture of excisable goods and imports definitions of excisable goods and manufacture from the Central Excise Act; revises taxable service entries to include transport by rail, certain cosmetic and plastic surgery (excluding reconstructive surgery), transport via coastal/national/inland waters, and business to business legal advice (excluding court appearances); empowers the Commissioner to refer subordinate adjudications to the Commissioner (Appeals); and validates retrospectively specified earlier actions and an exemption notification with prescribed refund and limitation rules.
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Provisions expressly mentioned in the judgment/order text.
Service tax definition changes expand taxable services and validate past service tax treatment while preserving limited exemptions.
The amendment narrows exclusions by excluding only activities that amount to manufacture of excisable goods and imports definitions of excisable goods and manufacture from the Central Excise Act; revises taxable service entries to include transport by rail, certain cosmetic and plastic surgery (excluding reconstructive surgery), transport via coastal/national/inland waters, and business to business legal advice (excluding court appearances); empowers the Commissioner to refer subordinate adjudications to the Commissioner (Appeals); and validates retrospectively specified earlier actions and an exemption notification with prescribed refund and limitation rules.
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