Notes on Clauses Service Tax

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....manufacture of excisable goods as defined in Central Excise Act shall be excluded from the purview of "Business Auxiliary Service". sub-clause (2) seeks to amend clause (101) of the said section with a view to exclude sub-brokers from the purview of taxable service. sub-clause (3) seeks to amend clause (105) of the said section as under, - Item (a) thereof seeks to amend sub-clause (zzzp) so as....

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....f body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma. sub-clause (zzzzl) to impose service tax on services provided or to be provided to any person, by any person, in relation to transport of coastal goods and goods through inland water. sub-clause (zzzzm) to impose service tax on services provided or to be provided to any business entity....

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....ovide a procedure for referring the orders passed by any authority subordinate to the Commissioner of Central Excise to the Commissioner of Central Excise (Appeals), within the prescribed period, where any such direction is made by the Commissioner reviewing such orders. Further, it is proposed to include a saving clause by way of an explanation to provide that the amended provision shall not appl....