https://www.taxtmi.com/acts?id=10622 Amendments broaden the Finance Act's taxable service categories by narrowing the Business Auxiliary Service exclusion to activities that amount to manufacture of excisable goods, adding rail transport of goods, selected cosmetic/plastic surgery (excluding restorative/reconstructive surgery for congenital, developmental, degenerative or trauma-related conditions), coastal and inland water transport, and legal advice between business entities (excluding court appearances). Liability for electronically supplied or commercially exploited information technology software is shifted from acquirer to provider with retrospective effect, while procedural changes substitute a referral-to-appeals mechanism for Commissioner review and authorize retrospective validations and refund procedures. en-us Tue, 07 Jul 2009 16:44:43 +0530 Tue, 07 Jul 2009 16:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10622 Amendments broaden the Finance Act's taxable service categories by narrowing the Business Auxiliary Service exclusion to activities that amount to manufacture of excisable goods, adding rail transport of goods, selected cosmetic/plastic surgery (excluding restorative/reconstructive surgery for congenital, developmental, degenerative or trauma-related conditions), coastal and inland water transport, and legal advice between business entities (excluding court appearances). Liability for electronically supplied or commercially exploited information technology software is shifted from acquirer to provider with retrospective effect, while procedural changes substitute a referral-to-appeals mechanism for Commissioner review and authorize retrospective validations and refund procedures. Act-Rules Bills Tue, 07 Jul 2009 16:44:43 +0530 https://www.taxtmi.com/acts?id=10622