Service tax definitions clarify the scope of taxable services, listing specified services and inclusions/exclusions and amendment history. Section 65 furnishes the statutory definitions that delimit the service tax regime and identifies, notably via clause (105), an exhaustive list of categories treated as 'taxable service.' The section defines key terms across sectors (financial services, advertising, transport, professional services, real estate, technical and information services, insurance auxiliaries, etc.), and embeds explanations, provisos and amendment history that qualify inclusions and exclusions, govern cross references, and fix how services (including those supplied by foreign entities or by unincorporated bodies) are to be classified for service tax purposes.
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 tax definitions clarify the scope of taxable services, listing specified services and inclusions/exclusions and amendment history.
Section 65 furnishes the statutory definitions that delimit the service tax regime and identifies, notably via clause (105), an exhaustive list of categories treated as "taxable service." The section defines key terms across sectors (financial services, advertising, transport, professional services, real estate, technical and information services, insurance auxiliaries, etc.), and embeds explanations, provisos and amendment history that qualify inclusions and exclusions, govern cross references, and fix how services (including those supplied by foreign entities or by unincorporated bodies) are to be classified for service tax purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
