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of <h1>2005-2006 Budget: New Service Tax on 9 Services, Expanded Scope for 12, Including International Services.</h1> The 2005-2006 Budget introduced service tax on nine new services and expanded the scope of twelve existing ones. Key changes include taxing services received from abroad, linking service tax payment with receipt of payment, and procedures for show cause notices and adjudication. New taxable services include transportation of goods through pipelines, site formation, dredging, survey and map making, cleaning, club membership, packaging, mailing list compilation, and residential complex construction. Amendments expanded the scope of existing services, including commercial construction, installation, maintenance, broadcasting, sound recording, video production, and beauty services. The circular also outlines legislative changes, registration requirements, and exemptions for specific sectors.
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