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of <h1>Finance Bill 2010: Amendments to Define Business Entities, Modify Taxable Services, and Clarify Penalties Under Sections 65, 66, 73.</h1> Clause 75 of the Finance Bill, 2010, proposes amendments to Chapter V of the Finance Act, 1994, concerning service tax. It aims to define 'business entity' and 'port services,' modify certain taxable services, and introduce new taxable services within section 65. Additionally, it amends section 66 to include new services as taxable, effective upon government notification. An amendment to section 73 clarifies no penalties for payments under its sub-section. Section 95 is amended to allow the government to address difficulties in implementing new services for one year post-enactment. Clause 76 validates actions related to the taxable service of renting immovable property.
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