Service tax amendments expand 'production' to include processing, refine construction service scope, and exclude computer training institutes. Amendments revise scope and definitions in multiple service tax notifications by substituting 'production of goods' with 'production or processing of goods', omitting a specified explanatory clause, narrowing 'construction service' to 'commercial or industrial construction service' with a revised proviso recognising past notification benefits or services limited to completion and finishing, and inserting an exclusion and definition for commercial training or coaching by a 'computer training institute.' The textual changes to explanations and provisos ensure consistency and take effect on the notification's commencement date.
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Service tax amendments expand "production" to include processing, refine construction service scope, and exclude computer training institutes.
Amendments revise scope and definitions in multiple service tax notifications by substituting "production of goods" with "production or processing of goods", omitting a specified explanatory clause, narrowing "construction service" to "commercial or industrial construction service" with a revised proviso recognising past notification benefits or services limited to completion and finishing, and inserting an exclusion and definition for commercial training or coaching by a "computer training institute." The textual changes to explanations and provisos ensure consistency and take effect on the notification's commencement date.
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