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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 expansion: new specified services and reverse charge introduced, with valuation, registration and recordkeeping obligations imposed.</h1> The Finance Act revisions expand the scope of service tax by specifying new taxable services and extending existing categories; introduce a reverse charge for services provided from outside India to recipients in India; substitute section 67 with new valuation provisions for non monetary or indeterminate consideration; adjust exemptions and abatements; and impose enhanced procedural obligations on registration, recordkeeping, inspection, provisional attachment, recovery, and penalty, with specified effective dates and transitional notifications.

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