Amendments to Service Tax Notifications: Impact on Exemptions, Cenvat Credit Rules, and Definitions from 1997-2004

The notification outlines amendments to various service tax notifications issued between 1997 and 2004. These amendments primarily address exemptions and conditions related to service tax, specifying scenarios where exemptions do not apply, especially concerning the Cenvat Credit Rules, 2004. Key changes include conditions for mandap keepers providing catering services, tour operators, and other service providers regarding the non-availment of Cenvat credit or benefits under a specific 2003 notification. Additionally, definitions and terms in certain notifications are updated, such as the inclusion of "erection" in service descriptions and clarifications on the definition of "call centre."

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