Service tax amendment expands definitions to include structures alongside plant, machinery and equipment in the notification. Amendment expands the entry in Notification No. 1/2006-Service Tax by replacing 'plant, machinery or equipment' with 'plant, machinery, equipment or structures' in column (3), and replacing 'plant, machinery, equipment' with 'plant, machinery, equipment, structures' in column (4) of the Table against the specified serial number, thereby including structures within the notified terminology.
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Provisions expressly mentioned in the judgment/order text.
Service tax amendment expands definitions to include structures alongside plant, machinery and equipment in the notification.
Amendment expands the entry in Notification No. 1/2006-Service Tax by replacing "plant, machinery or equipment" with "plant, machinery, equipment or structures" in column (3), and replacing "plant, machinery, equipment" with "plant, machinery, equipment, structures" in column (4) of the Table against the specified serial number, thereby including structures within the notified terminology.
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