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of <h1>Union Budget 2010-11 Expands Service Tax Scope, Introduces New Services, and Modifies Exemptions for Streamlined Compliance.</h1> The Union Budget 2010-11 proposed several changes to the service tax law and procedure. New taxable services were introduced, including promoting lotteries, health services for employees, brand promotion, and electricity exchanges. The scope of existing services, such as air passenger transport and IT software services, was expanded. Amendments were made to clarify the definitions and applicability of services like auctioneer's service and renting of immovable property. Several exemptions were introduced, such as for certain health services and packaged IT software, while some existing exemptions were withdrawn or modified. These changes aim to streamline tax compliance and address implementation issues.
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