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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 exemption conditions amended to revise taxable portions and CENVAT credit denial rules for specified services.</h1> The notification amends the TABLE to revise taxable portions and exemption conditions for specified services, including separate entries for transport of goods by rail and in containers by persons other than Indian Railways, differentiated goods transport agency services including used household goods, tour operator services split by accommodation-only and other tours with invoicing conditions, construction-for-sale exemptions conditioned on non-availability of CENVAT credit and inclusion of land value, insertion of a foreman of chit fund entry, and an Explanation treating amount charged as inclusive of fair market value of goods and services supplied by the recipient.

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