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of <h1>Finance Bill 2009: Redefines Taxable Services, Updates Appeals, and Adds Tax on Rail, Cosmetic, Legal Services.</h1> Clause 112 of the Finance (No. 2) Bill, 2009 amends the Finance Act, 1994, specifically section 65, to redefine certain taxable services and exclude specific activities from service tax. Amendments include redefining 'Business Auxiliary Service' to exclude manufacturing excisable goods, removing sub-brokers from taxable services, and imposing service tax on rail transport, cosmetic surgery, and legal consultancy services. Section 84 is revised to align service tax appeal procedures with Central Excise, removing the Commissioner's revision powers. Retrospective validations address software service tax and exemptions for goods transport agencies. The Central Government is empowered to make rules and remove implementation difficulties.
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