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    <title>Will FM handle these most contentious service tax controversies in the Budget?</title>
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    <description>Service tax controversies demand targeted clarification: remove packaged software from the MRP excise regime; end double taxation where electronic license transfers are treated as both VAT sales and service tax; ensure Notification No. 12/2003 is not denied to providers of goods or bundled services; secure penalty relief for genuine pre notice payments; unblock exporter refunds; restore broad cenvat credit for inputs and input services; confirm the effective date for taxing imports of services; and avoid retrospective taxing amendments.</description>
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