Service tax expansion to non-print advertising widens the tax base and brings radio taxi services into the levy. Extension of the service tax levy subjects all forms of advertising except print media to service tax and makes services provided by radio taxis taxable on a specified portion of the amount charged. Amendments expand rule making powers to require information, records and returns, permit withdrawal of facilities or restrictions on utilization of Cenvat credit to check evasion or misuse, and to issue supplemental instructions; notifications insert corresponding rules for valuation of imported services and for issuing supplemental instructions.
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Service tax expansion to non-print advertising widens the tax base and brings radio taxi services into the levy.
Extension of the service tax levy subjects all forms of advertising except print media to service tax and makes services provided by radio taxis taxable on a specified portion of the amount charged. Amendments expand rule making powers to require information, records and returns, permit withdrawal of facilities or restrictions on utilization of Cenvat credit to check evasion or misuse, and to issue supplemental instructions; notifications insert corresponding rules for valuation of imported services and for issuing supplemental instructions.
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