Service Tax definition changes expand taxable Tour Operator and Rent a Cab coverage, restore levy and bar consequential refunds. The Budget and Directorate guidance: exempt mechanised slaughter houses from Service Tax from 1-3-2000; withdraw exemptions for Tour Operators and Rent-a-Cab Scheme Operators as of 1-4-2000, expanding their definitions so all cab-renting businesses and tour operators using permit-covered vehicles (including non-permit holders using leased/hired permitted vehicles) become taxable and must register; and include Finance Bill clauses retrospectively validating shifts of tax liability to service receivers for GTOs and C&F agents, disallowing consequential refunds and enabling recovery with interest of any refunds already made.