Service Tax — Official amendments to the Finance Bill, 2001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Reference of Finance Bill Prior to amendment Subsequent to amendment * Remarks 1. Clause 130, Sub-clause (a) Section 65(8); Definition of "Authorised Service Station" Any service station or centre, authorised by any automobile manufacturer, to carry out any service or repair of any automobile manufactured by such manufacturer. Any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two wheeled motor vehicle manufactured by such manufacturer. To clarify that services provided in relation to 'motor car and two wheeled vehicle' only is covered under the ambit of service tax. 2. Clause 130, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Clause 130, sub-clause (a) section 65(72) (zn); definition of "taxable service" in relation to port services Any service provided, to any person by a port, in relation to port services in any manner. Any service provided, to any person by a port or any person authorised by the port, in relation to port services, in, any manner. To bring in the services rendered by any person authorised by the port under the scope of tax net. 6. Clause 130, sub-clause (a), section 65(72) (zo); definition of "taxable service" in relation to service or of repair or automobiles. Any service provided, to a customer, by an authorised service station, in relation to any service or repair of automobiles, in any manner. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Clause 130, sub-clause (c), section 67, item (f) of exclusion in Explanation The cost of part and accessories, if any, sold to the customer during the course of service or repair of automobiles The cost of part and accessories, if any, sold to the customer during the course of service or repair of motor cars or two wheeled motor vehicles To provide specific reference to 'motor cars and two wheeled vehicles' instead of 'automobiles' in the taxable value of services provided by authorised service station. 10. Clause 130, sub-clause (g), item (iii) (iii) the following Explanation shall be inserted at the end namely :- "Explanation :- Where the service of notice is stayed by an order of a court, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X