Service tax charge on specified taxable services expanded by successive amendments and subject to government appointment of applicability. A statutory provision levied a service tax on the value of taxable services specified in clause (105) of section 65, listing numerous service sub-clauses and directing collection in the prescribed manner. The section empowered the Central Government to appoint by notification the date from which the section would not apply, and successive Finance Acts substituted and expanded the listed service entries; the section was withdrawn with effect from the appointed date by related notifications.
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Provisions expressly mentioned in the judgment/order text.
Service tax charge on specified taxable services expanded by successive amendments and subject to government appointment of applicability.
A statutory provision levied a service tax on the value of taxable services specified in clause (105) of section 65, listing numerous service sub-clauses and directing collection in the prescribed manner. The section empowered the Central Government to appoint by notification the date from which the section would not apply, and successive Finance Acts substituted and expanded the listed service entries; the section was withdrawn with effect from the appointed date by related notifications.
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