Widening service tax base extends taxation to digital/out of home advertising and radio taxi services, with staged compliance measures. The Budget proposals widen the service tax base by bringing additional services-including digital and out of home advertising and radio taxi services-within taxation, withdraw or rationalise specific exemptions (notably air conditioned contract carriages and certain clinical testing), and introduce compliance measures such as variable interest rates, mandatory e payment, amendments to reverse charge and place of provision rules, changes to CENVAT credit eligibility and works contract valuation, alongside facilitation provisions and specified social sector exemptions.