Service tax scope expanded to include new and broadened service categories, with uniform rate and education cess implications. The Finance (No.2) Act, 2004 widens the service tax net by specifying numerous new taxable services and expanding existing categories, imposes a uniform service tax rate with an additional education cess, prescribes sectoral abatements and exemptions, and conditions such abatements on non-availment of input goods and capital goods CENVAT credit while allowing input service credit; transitional notifications and CENVAT Credit Rules, 2004 accompany the changes to govern valuation, credit mechanisms and to prevent double taxation.