Service tax scope expanded to include State Council for Vocational Training and Medicinal and Toilet Preparations Act references. The Finance Act, 1994 is amended so that section 65B now includes the State Council for Vocational Training in its institutional references, omits the coordinating conjunction at the end of a listed sub-clause and deletes the former sub-clause (iii), altering the scope of vocational-training related services. Additionally, a clause is modified to add the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 to the statutory cross-references already listing the Central Excise Act, 1944.
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Service tax scope expanded to include State Council for Vocational Training and Medicinal and Toilet Preparations Act references.
The Finance Act, 1994 is amended so that section 65B now includes the State Council for Vocational Training in its institutional references, omits the coordinating conjunction at the end of a listed sub-clause and deletes the former sub-clause (iii), altering the scope of vocational-training related services. Additionally, a clause is modified to add the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 to the statutory cross-references already listing the Central Excise Act, 1944.
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