Service tax expansion extends taxable coverage to new services and broadens existing service definitions for tax liability. Service tax is extended to newly specified services including event exploitation, certain copyrights in films and sound recordings, employer-paid health checkups, maintenance of employee medical records, electricity exchange services, certain builder services, brand promotion, and games of chance; scope expansions clarify and broaden taxable coverage for air transport, IT software services irrespective of use, commercial training for consideration, sponsorships, construction of complexes by builders unless full post-completion payment applies, renting of immovable property (including vacant land tied to construction), airport and port premises services without authorization, auctioneer and ULIP fund management valuations; procedural and exemption adjustments accompany these changes.
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Provisions expressly mentioned in the judgment/order text.
Service tax expansion extends taxable coverage to new services and broadens existing service definitions for tax liability.
Service tax is extended to newly specified services including event exploitation, certain copyrights in films and sound recordings, employer-paid health checkups, maintenance of employee medical records, electricity exchange services, certain builder services, brand promotion, and games of chance; scope expansions clarify and broaden taxable coverage for air transport, IT software services irrespective of use, commercial training for consideration, sponsorships, construction of complexes by builders unless full post-completion payment applies, renting of immovable property (including vacant land tied to construction), airport and port premises services without authorization, auctioneer and ULIP fund management valuations; procedural and exemption adjustments accompany these changes.
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