The way in which changes are proposed, it appears that there are minor changes in the structure of levying ST in this respect. What is the extent of change as proposed?
In order to appreciate the extent of changes, it will be better to read the amended provisions. For example in the case of commercial construction S. 65(105) (zzq) with the relevant definition will read as follow: (105) (zzq) “Taxable service” means any service provided or to be provided to any person, by any other person, in relation to commercial or industrial construction “Explanation.—For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;”; 65(25b) “commercial or industrial construction” mea
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