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    <title>Issues pertaining to Service Tax – regarding the Finance Bill, 2004</title>
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    <description>Service tax scope is expanded to new and broadened service categories, including business exhibitions, airport services, transport of goods by air, survey and exploration, opinion polls, intellectual property services (excluding copyrights), forward contract services, pandal/shamiana and outdoor catering, TV/radio programme production, construction of commercial/industrial buildings, and expanded travel, brokerage, cable/MSO, business auxiliary and financial services; ancillary rules introduce an education cess, conditional abatements tied to non availment of CENVAT on goods, specified exemptions, valuation clarifications, and transitional notifications.</description>
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