Service tax amendments expand exemptions and reassign advance-ruling functions while clarifying valuation and exemption retroactivity. The Bill reforms the service tax framework by moving a manufacturing-process negative-list entry and its definition into an exemption notification, formalising and backdating exemptions for defence group life-insurance schemes and certain upfront lease payments, clarifying that service value in works contracts does not include land value, and amending Advance Ruling provisions to redefine the Authority, raise application fees, impose a six-month ruling deadline, and transfer pending applications to the income-tax Authority.