Scope of service tax expanded to include removal or export of goods through amendment to section 93A. Amendment substitutes the words 'of such goods' in section 93A with 'or removal or export of such goods', thereby expressly including removal and export of goods within the provision's textual scope as effected by a Finance Act amendment to the service tax legislation.
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Provisions expressly mentioned in the judgment/order text.
Scope of service tax expanded to include removal or export of goods through amendment to section 93A.
Amendment substitutes the words "of such goods" in section 93A with "or removal or export of such goods", thereby expressly including removal and export of goods within the provision's textual scope as effected by a Finance Act amendment to the service tax legislation.
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