Service tax amendment broadens territorial language to include country, expanding the notification's territorial scope. Amendment substitutes the phrase 'district, State or zone' with 'district, State, zone or Country' in entry 11, item (a) of the opening paragraph of Notification No.25/2012, thereby broadening the notification's territorial descriptor under the service tax framework.
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Provisions expressly mentioned in the judgment/order text.
Service tax amendment broadens territorial language to include country, expanding the notification's territorial scope.
Amendment substitutes the phrase "district, State or zone" with "district, State, zone or Country" in entry 11, item (a) of the opening paragraph of Notification No.25/2012, thereby broadening the notification's territorial descriptor under the service tax framework.
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