Service tax expansion: new specified services and reverse charge introduced, with valuation, registration and recordkeeping obligations imposed. The Finance Act revisions expand the scope of service tax by specifying new taxable services and extending existing categories; introduce a reverse charge for services provided from outside India to recipients in India; substitute section 67 with new valuation provisions for non monetary or indeterminate consideration; adjust exemptions and abatements; and impose enhanced procedural obligations on registration, recordkeeping, inspection, provisional attachment, recovery, and penalty, with specified effective dates and transitional notifications.