Service tax expansion brings new service categories and broader coverage, with additional cess and revised valuation rules. Service tax scope is expanded to new and broadened service categories, including business exhibitions, airport services, transport of goods by air, survey and exploration, opinion polls, intellectual property services (excluding copyrights), forward contract services, pandal/shamiana and outdoor catering, TV/radio programme production, construction of commercial/industrial buildings, and expanded travel, brokerage, cable/MSO, business auxiliary and financial services; ancillary rules introduce an education cess, conditional abatements tied to non availment of CENVAT on goods, specified exemptions, valuation clarifications, and transitional notifications.
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 expansion brings new service categories and broader coverage, with additional cess and revised valuation rules.
Service tax scope is expanded to new and broadened service categories, including business exhibitions, airport services, transport of goods by air, survey and exploration, opinion polls, intellectual property services (excluding copyrights), forward contract services, pandal/shamiana and outdoor catering, TV/radio programme production, construction of commercial/industrial buildings, and expanded travel, brokerage, cable/MSO, business auxiliary and financial services; ancillary rules introduce an education cess, conditional abatements tied to non availment of CENVAT on goods, specified exemptions, valuation clarifications, and transitional notifications.
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