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    <description>Amendments broaden the scope of service tax by adding specific services (including information technology software service, ULIP investment management, stock and commodity exchange services, processing and clearinghouse services, supply of tangible goods for use, and internet telecommunication service), introduce related definitions, replace &quot;client&quot;/&quot;customer&quot; with &quot;any person&quot; across specified services, and amend charge provisions to include individually specified services; these substantive levy changes take effect from dates to be notified after enactment, while related exemptions and rule changes have prescribed effective dates in March or April 2008.</description>
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