Service tax scope expansion: amendments broaden taxable services and align appeal procedure with central excise framework.

Amendments to section 65 expand taxable services by redefining Business Auxiliary Service, excluding only processes resulting in excisable manufacture; exclude sub-brokers; tax transportation of goods by rail; fix software right-to-use liability on the provider with retrospective effect; impose tax on non-restorative cosmetic and plastic surgery; include coastal and inland-water goods transport; and tax legal advisory services between business entities. Consequential changes align charging and appeals with central excise, add rulemaking and removal-of-difficulty powers, and validate specified past actions and exemptions retrospectively.

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