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of <h1>Finance Bill 2015: Service Tax Rate Hike, Revised Definitions, and Penalty Updates Under 1994 Act</h1> The Finance Bill, 2015 proposes several amendments to the 1994 Act concerning service tax. It aims to revise definitions, omit certain clauses, and adjust the service tax rate from 12% to 14%. It modifies the negative list of services and clarifies certain provisions with illustrations. Amendments include expanding the definition of 'consideration,' introducing new subsections for tax recovery without notice, and revising penalty sections for non-payment of service tax. Transitional provisions are introduced, and section 80 is omitted. Additionally, amendments affect the power to make rules and align certain cases with the Central Excise Act provisions.
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