Service tax amendment broadens liable entities by replacing 'commercial concern' with 'any person' effective now. The Central Government directs that, with effect from 1st May 2006, specified service tax notifications are amended to replace references to 'commercial concern' or 'a commercial concern' with broader terms 'any other person' or 'any person', thereby expanding the class of persons captured by notifications 13/2004, 14/2004, 29/2004, 16/2005 and 21/2005.
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 amendment broadens liable entities by replacing 'commercial concern' with 'any person' effective now.
The Central Government directs that, with effect from 1st May 2006, specified service tax notifications are amended to replace references to "commercial concern" or "a commercial concern" with broader terms "any other person" or "any person", thereby expanding the class of persons captured by notifications 13/2004, 14/2004, 29/2004, 16/2005 and 21/2005.
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