Service tax scope expanded to include new services and procedural rules revised to streamline appeals and refund processes. Amendments expand the scope of service tax by adding specified transport, cosmetic and plastic surgery, and legal consultancy services and by revising definitions of Business Auxiliary Service, Information Technology Service and Stock broker Service; the charge provision is amended to include individually specified services and rule making authority is granted for place of supply and the relevant date for tax determination. Procedural changes replace Commissioner revision with departmental appeals, and rule changes adjust cenvat payments and credit recovery rules.
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Provisions expressly mentioned in the judgment/order text.
Service tax scope expanded to include new services and procedural rules revised to streamline appeals and refund processes.
Amendments expand the scope of service tax by adding specified transport, cosmetic and plastic surgery, and legal consultancy services and by revising definitions of Business Auxiliary Service, Information Technology Service and Stock broker Service; the charge provision is amended to include individually specified services and rule making authority is granted for place of supply and the relevant date for tax determination. Procedural changes replace Commissioner revision with departmental appeals, and rule changes adjust cenvat payments and credit recovery rules.
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