Service tax amendments expand taxable services, revise penalties and permit pre-notice self-correction with reduced penalty. The Finance Act, 2011 amends the Service Tax Chapter by redefining club or association, expanding and clarifying taxable services (including legal, medical, hospitality and arbitration services), altering assessment thresholds and penalty calculations, instituting a pre-notice voluntary payment remedy with interest and a capped reduced penalty where specified records exist, reducing interest for smaller providers, strengthening criminal penalties for tax evasion-related offences, and validating specified retrospective exemptions with constrained refund claim periods.