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    <title>Notes on Clauses Service Tax</title>
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    <description>Amendments to section 65 expand taxable services by redefining Business Auxiliary Service, excluding only processes resulting in excisable manufacture; exclude sub-brokers; tax transportation of goods by rail; fix software right-to-use liability on the provider with retrospective effect; impose tax on non-restorative cosmetic and plastic surgery; include coastal and inland-water goods transport; and tax legal advisory services between business entities. Consequential changes align charging and appeals with central excise, add rulemaking and removal-of-difficulty powers, and validate specified past actions and exemptions retrospectively.</description>
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