Service tax amendment replaces a registration-based exclusion with an exclusion based on being other than a commercial concern. The Central Government, under section 93 of the Finance Act, 1994, amends Notification No. 6/2001-Service Tax by substituting the exclusion 'which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force' with the phrase 'other than a commercial concern', effective prospectively and preserving prior actions.
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Service tax amendment replaces a registration-based exclusion with an exclusion based on being other than a commercial concern.
The Central Government, under section 93 of the Finance Act, 1994, amends Notification No. 6/2001-Service Tax by substituting the exclusion "which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force" with the phrase "other than a commercial concern", effective prospectively and preserving prior actions.
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