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of <h1>Central Government Amends Service Tax Notification to Redefine 'Commercial Concern' Under Finance Act, 1994, Section 93.</h1> The Central Government has amended Notification No. 06/2001-Service Tax, originally issued on July 9, 2001, under the authority of section 93 of the Finance Act, 1994. This amendment, effective from December 27, 2001, alters the language of the original notification. The phrase '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' is replaced with 'other than a commercial concern.' This change is made in the public interest and does not affect actions taken prior to the amendment.
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