Service tax expansion extends to advertising space, vehicle rentals, events and financial services under clarified definitions.
Amendments expand the service tax base by: excluding certain commercial publications from the term "book" to tax sale of advertising space; widening the definition of "cab" to include larger passenger vehicles while exempting specified educational rentals; including marriage events within mandap, pandal and event management services; defining manpower recruitment to cover pre recruitment screening; altering banking service language to "commercial concern," removing the exclusion for cash management so such services become taxable, and defining financial leasing; and clarifying that maintenance or repair of computer software is taxable while software development remains outside this service.

Telecommunication service expansion consolidates telecom activities and broadens taxable recipients under service tax.
The Finance Bill, 2007 widens the service tax base by creating comprehensive heads: Telecommunication service merges several distinct telecom services and removes the subscriber-only recipient requirement; Mining service covers exploration and exploitation activities including outsourced and subcontracted mining work; and new services for renting of immovable property, the services portion of specified works contracts (with an optional composition scheme), development and supply of content, asset and fund management, and expanded design services are specified with defined inclusions and exclusions.