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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 scope expansion: seven newly specified services added and works contract composition option introduced.</h1> The Finance Act, 2007 revisions expand the list of taxable services and amend the charging and definitional provisions, with key changes effective from 1 June 2007. Seven services are newly specified as taxable, existing service definitions and exclusions are clarified or modified, and rules have been amended to reclassify telecommunication services and to categorise services for export/import rules. Renting of immovable property receives an exemption linked to actual property tax paid, construction of ports is exempted under certain services, and works contracts are to be vivisected for service-value determination with an optional composition scheme available to service providers, subject to loss of CENVAT credit.

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