Service Tax definition updated to include packing, labelling and retail price alteration as chargeable operations. Amendment substitutes 'Service Tax' for the prior wording in clause (aa) and replaces clause (f)(iii) with a provision stating that, for goods specified in the relevant schedule, activities involving packing or repacking in a unit container, labelling or re labelling of containers, declaration or alteration of retail sale price on the container, or any other treatment applied to render the product marketable to the consumer, fall within the described category of activity.
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Provisions expressly mentioned in the judgment/order text.
Service Tax definition updated to include packing, labelling and retail price alteration as chargeable operations.
Amendment substitutes "Service Tax" for the prior wording in clause (aa) and replaces clause (f)(iii) with a provision stating that, for goods specified in the relevant schedule, activities involving packing or repacking in a unit container, labelling or re labelling of containers, declaration or alteration of retail sale price on the container, or any other treatment applied to render the product marketable to the consumer, fall within the described category of activity.
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