Service tax scope expanded by shifting certain manufacturing-process services from the negative list into exemption notification, altering valuation and exemptions. Certain services previously exempt under the negative list are removed from that statutory list and are instead covered by the general exemption notification, with the statutory definition of process amounting to manufacture omitted and replicated in the notification; advance ruling provisions are realigned to the income-tax Authority for Advance Rulings with increased fees, extended pronouncement timelines, transfer of pending applications, and associated procedural amendments; repeal of the research and development cess law removes related service-tax exemptions, and amendments to valuation, exemption entries and CENVAT credit rules adjust scope, effective dates and administrative processes.
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 scope expanded by shifting certain manufacturing-process services from the negative list into exemption notification, altering valuation and exemptions.
Certain services previously exempt under the negative list are removed from that statutory list and are instead covered by the general exemption notification, with the statutory definition of process amounting to manufacture omitted and replicated in the notification; advance ruling provisions are realigned to the income-tax Authority for Advance Rulings with increased fees, extended pronouncement timelines, transfer of pending applications, and associated procedural amendments; repeal of the research and development cess law removes related service-tax exemptions, and amendments to valuation, exemption entries and CENVAT credit rules adjust scope, effective dates and administrative processes.
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