Service tax definitions expanded to include business entity, port and airport services, builders' deemed services, and promotional activities. Amendment expands and clarifies the Service Tax chapter by inserting and substituting multiple definitions and sub clauses: it defines business entity, clarifies port service and airport/passenger air transport as taxable services, includes commercial training or coaching centres within the taxable service definition, deems certain builder construction and preferential location charges to be services to buyers, broadens taxable activities to cover sponsorship, promotion and brand endorsement, storage of employee medical records, electricity exchange trading services, and revises rental and insurance fund management charge treatments; procedural updates include penalty clarification and a one year power to remove implementation difficulties.