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          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.

          <h1>Service tax definitions and levy: phased imposition on newly specified taxable services, with clarified recovery and remedial powers.</h1> Substitution of section 65 creates an extensive definitional scheme and enumerates taxable services by service-provider-recipient pairings; section 66 is replaced to provide phased imposition and collection of service tax on the newly specified services; amendments to sections 67 and 73 revise valuation, include fares and commissions in taxable value, expand recovery grounds and prescribe notice, determination and relevant-date rules; consequential amendments address penalties, thresholds, search-and-seizure, input credit for like-category services, and empower time-limited remedial orders to remove implementation difficulties.

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