Service tax expansion: new taxable services and scope clarifications reshape levy, exemptions and refund procedures. Amendments expand the service tax net by adding eight new taxable services (including promotion of games of chance, employer paid health services, brand promotion, event exploitation rights, electricity exchange services, certain copyrights and builder special services) and by widening or clarifying scope of existing services (air passenger transport, IT software, commercial training, sponsorship, construction, renting of immovable property, airport/port and auctioneer definitions). Notifications modify exemptions, withdraw certain earlier exemptions, and revise procedural rules including retrospective and prospective changes to refund of accumulated CENVAT credit and penalty treatment where tax and interest are paid before notice.