Service tax amendments clarify declared services and enforcement changes, adjust limitation periods and administrative powers.

The Bill refines declared services and definitions, adds assignment and transfer of radio frequency spectrum use rights as a declared service, empowers the Central Government to prescribe timing for service tax rates and to notify separate interest rates and rebates, extends the limitation period for non fraud assessments, raises monetary thresholds, withdraws specified arrest powers, and inserts provisions enabling retrospective service tax exemptions and retrospective amendments to schedule notifications.

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