Service tax definition changes: radio taxis newly taxable while print media advertising clarified and prior ESI services exempted. Amendments revise definitions and levy scope under the Service Tax chapter by excluding radio taxi from the metered cab definition, adding a definition of print media, and moving sale of print media advertising into the negative list while making radio taxi services taxable. The rate of exchange explanation is redefined by rules. Procedurally, adjudication time limits of six months or one year are prescribed where feasible; search and seizure powers and enforcement references are expanded; rule making powers and committee constitution methods are modified; successor liability for recovery is clarified; removal of difficulty orders are authorised; and a retrospective exemption for services by the Employees' State Insurance Corporation prior to the specified effective date is inserted.
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Service tax definition changes: radio taxis newly taxable while print media advertising clarified and prior ESI services exempted.
Amendments revise definitions and levy scope under the Service Tax chapter by excluding radio taxi from the metered cab definition, adding a definition of print media, and moving sale of print media advertising into the negative list while making radio taxi services taxable. The rate of exchange explanation is redefined by rules. Procedurally, adjudication time limits of six months or one year are prescribed where feasible; search and seizure powers and enforcement references are expanded; rule making powers and committee constitution methods are modified; successor liability for recovery is clarified; removal of difficulty orders are authorised; and a retrospective exemption for services by the Employees' State Insurance Corporation prior to the specified effective date is inserted.
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