Service tax expansion broadens taxable services and tightens credit and filing rules, including retrospective validation. Service tax proposals raise the rate and expand taxable services to specified education, technical, maintenance, commissioning, business promotion, internet cafe, franchise, port, automobile and FOREX brokerage services while excluding certain computer-enabled services; exemptions and credit rules are amended by withdrawing convertible-foreign-exchange exemption, extending hotel relief, limiting credit to paid services, and introducing retrospective validations and fresh-return requirements alongside statutory backing for prior administrative exemptions for select small-scale and trading entities.