Amendments in notification no. 18/2008, 33/2004 and 34/2004 - service tax – to give effect to the new services included by the Finance Act, 2008 - 23/2008 - Service Tax
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Service tax scope expanded: wording amended to 'to any person' extending coverage under Finance Act reforms. Amendments change recipient wording in notifications 18/2002, 33/2004 and 34/2004 so that services provided 'to any person' replace references to services provided 'to a client' or 'to a customer,' thereby broadening the taxable scope to implement services included by the Finance Act, 2008; the notification is issued under statutory authority and takes effect from 16 May 2008.
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 scope expanded: wording amended to 'to any person' extending coverage under Finance Act reforms.
Amendments change recipient wording in notifications 18/2002, 33/2004 and 34/2004 so that services provided "to any person" replace references to services provided "to a client" or "to a customer," thereby broadening the taxable scope to implement services included by the Finance Act, 2008; the notification is issued under statutory authority and takes effect from 16 May 2008.
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