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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service tax definitions clarify taxable services, exclusions, and territorial scope for levy and administration.</h1> Section 65B inserts comprehensive interpretive definitions for the service tax chapter, specifying meanings for key operative terms such as service, tax, taxable service, taxable territory, 'person', 'goods', 'renting' and 'works contract'; it lists exclusions from 'service', treats establishments and unincorporated associations as distinct persons, imports definitions from other statutes where indicated, and clarifies territorial scope including territorial waters, exclusive economic zone and related installations.

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