Service tax exemption for ESIC services prior to the cutoff date prevents levy on specified pre cutoff period supplies. Amendments to the Finance Act, 1994 redefine taxable services and print media, classify sale of print advertising as taxable, clarify metered cab inclusion, prescribe rule based exchange rates, shorten determination timelines, expand search and seizure authorisations, refine attachment and appeal provisions, empower the Board to mandate records and restrict CENVAT usage, permit remedial orders for implementation difficulties, and insert a provision excluding service tax on taxable services provided by the Employees' State Insurance Corporation for the period prior to the prescribed cutoff date.