Service tax scope expanded as definitions of tour operators and cab rental broadened, triggering wider registration and tax liability. The Budget changes introduce a full exemption for mechanised slaughter houses and terminate prior exemptions for Tour Operators and Rent a Cab services, necessitating levy and registration of those service providers under widened statutory definitions; amendments also validate retrospective rules shifting liability for Goods Transport Operators and Clearing & Forwarding Agents to service receivers, disallowing refunds and permitting recovery of amounts previously refunded with interest.
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Provisions expressly mentioned in the judgment/order text.
Service tax scope expanded as definitions of tour operators and cab rental broadened, triggering wider registration and tax liability.
The Budget changes introduce a full exemption for mechanised slaughter houses and terminate prior exemptions for Tour Operators and Rent a Cab services, necessitating levy and registration of those service providers under widened statutory definitions; amendments also validate retrospective rules shifting liability for Goods Transport Operators and Clearing & Forwarding Agents to service receivers, disallowing refunds and permitting recovery of amounts previously refunded with interest.
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