<h1>Finance Bill 2009: Service Tax Expanded to Coastal Transport, Rail, Cosmetic Surgery, Legal Consultancy; New Appeal Process Introduced.</h1> The Finance (No.2) Bill, 2009 proposes amendments to service tax laws, including the inclusion of services such as coastal goods transport, rail transport, cosmetic surgery, and legal consultancy as taxable services. It modifies existing services' scope, such as business auxiliary services and information technology services. The bill also revises the process for appealing service tax orders and empowers the government to set rules for the place of supply of services. Amendments to rules and notifications extend service tax applicability and modify Cenvat Credit Rules. Exemptions are provided for certain transport, export organizations, and inter-bank currency transactions, with a revamped refund scheme for exporters. Some exemptions are given retrospective effect.