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of <h1>Finance Act Amendment 2010: Updates on Service Tax Definitions, New Taxable Services, and Government Implementation Authority</h1> The amendment to the Finance Act, 1994, as introduced by the Finance Act, 2010, revises several definitions and provisions related to service tax. It adds and modifies definitions such as 'business entity,' 'passenger,' and 'port service,' and clarifies the scope of services like commercial training, port services, and construction-related activities. It also introduces new taxable services, including those related to health check-ups, brand promotion, and electricity trading. The amendment specifies that no penalties will be imposed for certain service tax payments and grants the Central Government authority to resolve implementation difficulties within one year of the Finance Bill's enactment.
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