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of <h1>Finance Bill 2009: New Service Tax on Rail Transport, Legal Consultancy, Cosmetic Surgery; Exemptions for Bus Operators & Forex.</h1> The Finance (No. 2) Bill, 2009 introduced changes to service tax provisions, including new taxable services such as transport of goods by rail and coastal goods, legal consultancy, and cosmetic surgery. Modifications were made to existing services like Business Auxiliary and Stock-broker Services. The bill also aligned service tax procedures with central excise and addressed deficiencies in service tax rules. Exemptions were granted to private bus operators and inter-bank foreign exchange transactions. A revamped refund scheme for exporters was introduced, emphasizing speedier processing and certification-based refunds. The changes aimed to streamline service tax administration and ensure equitable tax treatment across sectors.
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