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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 changes expand taxable services and validate past service tax treatment while preserving limited exemptions.</h1> 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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