Omission of clause (f) from section 66D narrows the statutory list of services subject to service tax. Clause 121 of the Finance Bill, 2017 proposes to amend the 1994 Act by deleting clause (f) from section 66D, thereby removing that specific item from the statutory list of services subject to service tax without providing replacement language or transitional provisions.
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Provisions expressly mentioned in the judgment/order text.
Omission of clause (f) from section 66D narrows the statutory list of services subject to service tax.
Clause 121 of the Finance Bill, 2017 proposes to amend the 1994 Act by deleting clause (f) from section 66D, thereby removing that specific item from the statutory list of services subject to service tax without providing replacement language or transitional provisions.
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