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<h1>Union Budget 2014-15: Service Tax Extended to Online Ads, Radio Taxis & More; New Compliance and Exemption Rules.</h1> The Union Budget 2014-15 introduced several changes in the service tax framework, focusing on broadening the tax base and enhancing compliance. Key amendments include the extension of service tax to online and mobile advertising, radio taxi services, and certain passenger transport services. Exemptions were withdrawn for air-conditioned contract carriages and clinical testing services. Compliance measures include mandatory e-payment of service tax and variable interest rates for delayed payments. Facilitation measures involve changes to the reverse charge mechanism and CENVAT Credit Rules. Exemptions were introduced for specific social sector services, and technical amendments were made to align with Central Excise provisions.