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Service tax amendment expands taxable services by substituting additional enumerated entries, effective on government notification. Clause 85(B) of the Finance Bill, 2008 substitutes the existing bracketed reference in the Finance Act, 1994 with an expanded series of bracketed entries, thereby adding additional enumerated sub-items to the service tax charging provision; the substitution takes effect from a date to be appointed by the Central Government by notification in the Official Gazette.
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<h1>Service tax amendment expands taxable services by substituting additional enumerated entries, effective on government notification.</h1> Clause 85(B) of the Finance Bill, 2008 substitutes the existing bracketed reference in the Finance Act, 1994 with an expanded series of bracketed entries, thereby adding additional enumerated sub-items to the service tax charging provision; the substitution takes effect from a date to be appointed by the Central Government by notification in the Official Gazette.