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<h1>Service Tax Changes 2000-2001: Exemptions for Slaughterhouses, New Rules for Tour Operators, No Refunds on Amendments.</h1> The Union Budget for the financial year 2000-2001 introduced changes to the Service Tax regime. Mechanised slaughterhouses are now fully exempt from Service Tax, effective March 1, 2000, allowing them to cancel registrations. Exemptions for Tour Operators and Rent-a-Cab Scheme Operators expire on March 31, 2000, requiring these services to pay Service Tax from April 1, 2000, under revised definitions. Retrospective amendments in the Finance Bill, 2000, address services by Goods Transport Operators and Clearing & Forwarding Agents, countering a Supreme Court ruling, with no refunds permitted. These changes must be communicated to relevant officers and the trade.