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    <title>Budget changes in Service Tax-DO of JS(TRU)</title>
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    <description>The Finance (No.2) Bill, 2009 and linked notifications expand the taxable service list (notably rail, coastal and inland water transport of goods, legal consultancy between business entities, and cosmetic/plastic surgery excluding reconstructive procedures), amend scope of existing services (Business Auxiliary Service, stock broker/sub broker status, IT software right to use), tighten CENVAT write off and allocation rules, modify the works contract composition condition, extend territorial coverage to the Continental Shelf and EEZ, and replace the export refund regime with an exemption route and a trust based refund scheme with specified documentation and processing timelines.</description>
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