Amendments in notification no.1/2006 - service tax, dated 1-3-2006 - Prescribes effective rate of service tax on various services – to give effect to the new services included by the Finance Act, 2008 - 22/2008 - Service Tax
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Service tax scope broadened by redefining who counts as the recipient, expanding taxable persons accordingly. The notification amends the Table in Notification No.1/2006 to broaden the taxable persons by substituting 'to the client' with 'to any person' and replacing 'client' and 'customer' with 'recipient of service', thereby aligning the charging provisions to cover services newly included by the Finance Act, 2008.
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Provisions expressly mentioned in the judgment/order text.
Service tax scope broadened by redefining who counts as the recipient, expanding taxable persons accordingly.
The notification amends the Table in Notification No.1/2006 to broaden the taxable persons by substituting "to the client" with "to any person" and replacing "client" and "customer" with "recipient of service", thereby aligning the charging provisions to cover services newly included by the Finance Act, 2008.
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