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        F. Acts / Amendment Acts

        Section 109 - Amendment of section 66D

        Finance Act, 2015
        Chapter V
        SERVICE TAX

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        Service definition broadened: changing 'support services' to 'any service' expands taxable service scope under amendment. The amendment broadens the service definition by substituting 'support services' with any service, replaces a provision to treat processes amounting to manufacture or production of goods as covered while excluding alcoholic liquor for human consumption, inserts an explanation excluding a specified activity from 'betting, gambling or lottery,' and omits a separate clause.
                          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.

                              Service definition broadened: changing 'support services' to 'any service' expands taxable service scope under amendment.

                              The amendment broadens the service definition by substituting "support services" with any service, replaces a provision to treat processes amounting to manufacture or production of goods as covered while excluding alcoholic liquor for human consumption, inserts an explanation excluding a specified activity from "betting, gambling or lottery," and omits a separate clause.


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