https://www.taxtmi.com/article/detailed?id=1704 The Finance Bill, 2012 amends key service-tax definitions: amusement facility covers places offering fun or recreation via rides, gaming devices or bowling alleys while excluding areas providing other services; assessee now means any person liable to pay tax (including agents) and expressly includes reverse-charge payers; and business entity is broadened to mean any person ordinarily carrying out industry, commerce or other business, extending application to individuals as well as bodies previously captured by the inclusive definition. en-us Tue, 01 May 2012 10:52:29 +0530 Tue, 01 May 2012 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1704 The Finance Bill, 2012 amends key service-tax definitions: amusement facility covers places offering fun or recreation via rides, gaming devices or bowling alleys while excluding areas providing other services; assessee now means any person liable to pay tax (including agents) and expressly includes reverse-charge payers; and business entity is broadened to mean any person ordinarily carrying out industry, commerce or other business, extending application to individuals as well as bodies previously captured by the inclusive definition. Articles Service Tax Tue, 01 May 2012 10:52:29 +0530 https://www.taxtmi.com/article/detailed?id=1704