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    <title>Budget 2007 – Service Tax – Proposed amendments in the Act</title>
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    <description>Telecommunication related services are consolidated under a single telecommunication service by omitting separate sub clauses for telephone, pager, leased circuits, telegraph, telex and facsimile; existing classifications remain until separate notification. Other amendments introduce a period linked late fee for delayed returns, extend cost audit and savings protections to service tax, authorize Board review committees for adjudication, permit one year removal of difficulty orders for implementing taxable services, and clarify that a joint venture applicant must include at least one non resident.</description>
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