Taxable services used beyond factory premises broadened to cover export-related services; clause B omitted, with limited temporal application. The Explanation to the notification is amended by substituting clause (A)(i) to include taxable services used beyond the factory or other place of production for export of excisable goods, and by omitting clause (B), with the substitution and omission given a defined period of effect under the notification.
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Provisions expressly mentioned in the judgment/order text.
Taxable services used beyond factory premises broadened to cover export-related services; clause B omitted, with limited temporal application.
The Explanation to the notification is amended by substituting clause (A)(i) to include taxable services used beyond the factory or other place of production for export of excisable goods, and by omitting clause (B), with the substitution and omission given a defined period of effect under the notification.
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