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    <title>MAJOR BUDGET AMENDMENTS IN SERVICE TAX</title>
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    <description>The Finance Bill expands service tax from 1 September 2009 by adding three taxable services-cosmetic and plastic surgery, legal consultancy (business-entity-to-business-entity only), and transportation of coastal/goods through inland waters-clarifies valuation and liability, amends cenvat credit and appeal procedures, extends application to continental shelf and EEZ installations, broadens certain service scopes (rail freight, IT software, business auxiliary services) and signals a dual GST framework with consequential harmonisation and transitional issues.</description>
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