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Service tax scope widened to clarify associated enterprise, forex broking, IT software and internet telecommunication services. Amendments expand definitional scope for service tax by adopting the Income tax Act meaning of associated enterprise; clarifying that purchase or sale of foreign currency, including money changing, covers transactions whether or not consideration is specified separately; introducing information technology software as machine readable representations including source and object code; broadening internet telecommunication service to include backbone, access and telecommunication over the internet; and declaring that goods and properties include computer software and information technology software respectively, while renting of immovable property includes permitting use of space irrespective of transfer of possession or control.
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<h1>Service tax scope widened to clarify associated enterprise, forex broking, IT software and internet telecommunication services.</h1> Amendments expand definitional scope for service tax by adopting the Income tax Act meaning of associated enterprise; clarifying that purchase or sale of foreign currency, including money changing, covers transactions whether or not consideration is specified separately; introducing information technology software as machine readable representations including source and object code; broadening internet telecommunication service to include backbone, access and telecommunication over the internet; and declaring that goods and properties include computer software and information technology software respectively, while renting of immovable property includes permitting use of space irrespective of transfer of possession or control.
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