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    <title>Memorandum Part-III (Service Tax)</title>
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    <description>Service tax is extended to newly specified services including event exploitation, certain copyrights in films and sound recordings, employer-paid health checkups, maintenance of employee medical records, electricity exchange services, certain builder services, brand promotion, and games of chance; scope expansions clarify and broaden taxable coverage for air transport, IT software services irrespective of use, commercial training for consideration, sponsorships, construction of complexes by builders unless full post-completion payment applies, renting of immovable property (including vacant land tied to construction), airport and port premises services without authorization, auctioneer and ULIP fund management valuations; procedural and exemption adjustments accompany these changes.</description>
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    <pubDate>Sat, 27 Feb 2010 11:18:36 +0530</pubDate>
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      <title>Memorandum Part-III (Service Tax)</title>
      <link>https://www.taxtmi.com/acts?id=11362</link>
      <description>Service tax is extended to newly specified services including event exploitation, certain copyrights in films and sound recordings, employer-paid health checkups, maintenance of employee medical records, electricity exchange services, certain builder services, brand promotion, and games of chance; scope expansions clarify and broaden taxable coverage for air transport, IT software services irrespective of use, commercial training for consideration, sponsorships, construction of complexes by builders unless full post-completion payment applies, renting of immovable property (including vacant land tied to construction), airport and port premises services without authorization, auctioneer and ULIP fund management valuations; procedural and exemption adjustments accompany these changes.</description>
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      <pubDate>Sat, 27 Feb 2010 11:18:36 +0530</pubDate>
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