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        F. Acts / Amendment Acts

        Section 137 - Amendment of Act 32 of 1994

        Finance Act, 2001
        Chapter V
        SERVICE TAX

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        Service tax imposition on specified taxable services with valuation rules based on gross amount charged and procedural changes. Amendment restructures the service tax Chapter by substituting comprehensive definitions and an expanded list of taxable services, imposes service tax on those services with staged commencements as notified, and prescribes valuation as the gross amount charged with specified inclusions and exclusions.
                          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 imposition on specified taxable services with valuation rules based on gross amount charged and procedural changes.

                              Amendment restructures the service tax Chapter by substituting comprehensive definitions and an expanded list of taxable services, imposes service tax on those services with staged commencements as notified, and prescribes valuation as the gross amount charged with specified inclusions and exclusions.


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