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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>Widening service tax base extends taxation to digital/out of home advertising and radio taxi services, with staged compliance measures.</h1> The Budget proposals widen the service tax base by bringing additional services-including digital and out of home advertising and radio taxi services-within taxation, withdraw or rationalise specific exemptions (notably air conditioned contract carriages and certain clinical testing), and introduce compliance measures such as variable interest rates, mandatory e payment, amendments to reverse charge and place of provision rules, changes to CENVAT credit eligibility and works contract valuation, alongside facilitation provisions and specified social sector exemptions.

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