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of <h1>Finance Bill 2017: Amendments to 1994 Act, New Definitions, Increased Fees, Extended Ruling Time, Service Tax Exemptions</h1> The Finance Bill, 2017 proposes several amendments to the 1994 Act concerning service tax. It omits certain clauses from sections 65B and 66D, redefines 'Authority' in section 96A, and removes section 96B. It increases the application fee in section 96C to ten thousand rupees and extends the ruling time limit in section 96D to six months. A new section 96HA transfers pending applications to an authority under the Income-tax Act. Sections 104 and 105 introduce service tax exemptions for specific long-term leases and insurance services. Additionally, it retrospectively clarifies the value of service portions in works contracts involving land transfers.
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