Service tax amendment clarifies taxable persons by replacing corporate phrasing to include commercial concerns and financial companies. The corrigendum revises specific wording in the service tax notification: replacing 'by any body corporate or commercial concern' with 'by a commercial concern,' and altering two occurrences of 'financial company' to 'financial company or any other body corporate,' thereby clarifying the descriptors for commercial concerns, financial companies and other bodies corporate within the notification.
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.
Service tax amendment clarifies taxable persons by replacing corporate phrasing to include commercial concerns and financial companies.
The corrigendum revises specific wording in the service tax notification: replacing "by any body corporate or commercial concern" with "by a commercial concern," and altering two occurrences of "financial company" to "financial company or any other body corporate," thereby clarifying the descriptors for commercial concerns, financial companies and other bodies corporate within the notification.
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