Amendment to section 66D narrows service tax scope by omitting specified clauses, altering taxable services coverage. The Bill deletes clause (l) from the 1994 Act's service tax provision and, with effect from the first day of June, 2016, omits sub-clause (i) of clause (o) and sub-clause (ii) of clause (p), thereby removing those entries from the statutory list of taxable services.
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.
Amendment to section 66D narrows service tax scope by omitting specified clauses, altering taxable services coverage.
The Bill deletes clause (l) from the 1994 Act's service tax provision and, with effect from the first day of June, 2016, omits sub-clause (i) of clause (o) and sub-clause (ii) of clause (p), thereby removing those entries from the statutory list of taxable services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.