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of <h1>Finance Bill 2010: Amendments to Service Tax, Redefines 'Business Entity,' Adds New Taxable Services, Updates Sections 66, 73, 95.</h1> Clause 75 of the Finance Bill, 2010 proposes amendments to Chapter V of the Finance Act, 1994 concerning service tax. It aims to redefine 'business entity' and 'port services,' modify certain taxable services, and introduce new taxable services. It also amends section 66 to include these new services as taxable, effective from a date appointed by the Central Government. Additionally, it amends section 73 to clarify that no penalties will apply to payments made under a specific sub-section, and section 95 to allow the government to address implementation difficulties for one year post-enactment. Clause 76 validates actions related to renting immovable property services.
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