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    <description>Change in the definition of rent-a-cab scheme removes vehicle count thresholds for service tax liability; integrated turnkey erection and commissioning contracts are to be treated as works contracts not subject to service tax on amounts attributable to materials; clerical billing by non professionals does not constitute taxable CA professional activity; and bona fide reimbursements of expenses incurred on behalf of principals are excluded from the value of taxable service, with penalties disfavoured where taxpayers reasonably believed such exclusion applied.</description>
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      <description>Change in the definition of rent-a-cab scheme removes vehicle count thresholds for service tax liability; integrated turnkey erection and commissioning contracts are to be treated as works contracts not subject to service tax on amounts attributable to materials; clerical billing by non professionals does not constitute taxable CA professional activity; and bona fide reimbursements of expenses incurred on behalf of principals are excluded from the value of taxable service, with penalties disfavoured where taxpayers reasonably believed such exclusion applied.</description>
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