Service tax classification narrowed by omission of the term 'seed' from defined taxable services, altering coverage. Amendment narrows the statutory language governing taxable services by removing the word 'seed' from clause (d)(i) of the relevant service-tax provision, thereby modifying the scope of the definition that determines which activities fall within the taxable service category.
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Provisions expressly mentioned in the judgment/order text.
Service tax classification narrowed by omission of the term 'seed' from defined taxable services, altering coverage.
Amendment narrows the statutory language governing taxable services by removing the word "seed" from clause (d)(i) of the relevant service-tax provision, thereby modifying the scope of the definition that determines which activities fall within the taxable service category.
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