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of <h1>Understanding Service Tax: Key Definitions Under Section 65B of the Finance Act, 2012 for Clear Interpretation</h1> Section 65B, introduced by the Finance Act, 2012, defines various terms for interpreting service tax provisions. Key definitions include 'actionable claim,' 'advertisement,' 'agriculture,' 'agricultural produce,' 'amusement facility,' 'approved vocational education course,' 'assessee,' 'associated enterprise,' 'betting or gambling,' 'business entity,' 'courier agency,' 'declared service,' 'electricity transmission or distribution utility,' 'entertainment event,' 'goods,' 'goods transport agency,' 'information technology software,' 'local authority,' 'money,' 'negative list,' 'non-taxable territory,' 'person,' 'service,' 'Special Economic Zone,' 'support services,' 'tax,' 'taxable service,' 'taxable territory,' and 'works contract.' These definitions aim to clarify the scope and application of service tax laws.
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