Section	Gist of amendment
	65(12)	Definition - Banking and Other Financial Services – Definition amended to specify "commercial concern" instead of "every person". Explanation inserted to define "Financial leasing". The expression ", but does not include cash management" omitted from sub clause (v) relating to Asset Management
	65(20)	Definition - Cab - definition expanded to include "any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward:" . Proviso inserted to exclude motor vehicle which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre
	65(36b) & (36c)	Definition "design services" and "development and supply of content" defined for the levy of tax in relation designing and development. and supply of content
	65(40)	Definition - Event Management - Definition expanded to include any service provided in relation to marriage.
	65(60)	Definition - Leased Circuit – Omitted consequent to inclusion under Telecommunication services
	65(64)	Definition - Maintenance or Repair - Explanation inserted to clarify that that for the purposes of this clause, "goods" includes computer software
	65(65)	Definition - Management or Business Consultant – Definition renamed to include business consultant and services in relation to business
	65(66)	Definition - Mandap - Explanation inserted to include marriages under social functions
	65(67)	Definition - Mandap Keeper - Explanation inserted to include marriages under social functions
	65(77a)	Definition - Pandal or Shamiana - Explanation inserted to include marriages under social functions
	65(90a)	Definition - Renting of immovable property - Renting of immovable property defined for the levy of tax renting of immovable property for use in the course or furtherance of business or commerce
	65(104)	Definition - Subscriber – Definition omitted consequent to inclusion under Telecommunication services
	65(105)(b) & (105)(c)	Taxable Service - Telephone Services - Taxable Service - Radio Pager Services - Definition of Taxable Services of subscribers in relation to telephone connection and pager –omitted consequent to inclusion under Telecommunication services.
	65(105)(g)	Taxable Service - Consulting Engineer Services - Definition amended to include the discipline of computer hardware engineering but excluding the discipline of computer software engineering
	65(105)(k)	Taxable Service - Manpower Recruitment Agency Services – Explanation inserted to clarify that services services in relation to prerecruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate.
	65(105)(r)	Taxable Service – Management or business Consultant Services - Definition amended to the service in connection with the management of business.
	65(105)(zd), (ze), (zf) & (zg)	Taxable Service - Definition of Taxable Services of subscribers in relation to leased circuit, communication through telegraph, communication through telex and facsimile (FAX) communication –omitted consequent to inclusion under Telecommunication services
	65(105)(zm)	Taxable Service - Banking and Financial Services - Definition amended to specify "commercial concern" instead of "every person".
	65(105)(zzzm)	Taxable services - sale of space or time for advertisement services – Explanation 2 inserted to define "print media" to mean (i) ‘‘newspaper’’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867; (ii) ‘‘book’’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867, but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes
	65(105)(zzzx)	Taxable Service - Taxable service in relation Telecommunication service defined
	65(105)(zzzy)	Taxable Service - Taxable service in relation to mining of mineral, oil or gas defined
	65(105)(zzzz)	Taxable Service - Taxable service in relation to renting of immovable property for use in the course or furtherance of business or commerce defined
	65(105)(zzzza)	Taxable Service - Taxable service in relation to the execution of a works contract defined
	65(105)(zzzzb)	Taxable Service - Taxable service in relation to development and supply of content or retrieval services defined.
	65(105)(zzzzc)	Taxable Service - Taxable service of asset management service defined.
	65(105)(zzzzd)	Taxable Service - Taxable service of design services defined.
	65(109)(a)	Section - Telecommunication service – the term "telecommunication service" defined.
	66	Charge of Service Tax – Section amended to include new service liable to tax in Finance Bill 2007.
	70(1)	Furnishing of Returns – Sub section (1) amended for filing of return with late fee not exceeding Rs.2000/- for delayed filing of returns
	83	Application of Certain Provisions Central Excise Act – Provisions of Section 14AA - Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. and ",38A - Effect of amendments, etc., of rules, notifications or orders." , made applicable to service tax.
	86(1)	Appeals to Appellate Tribunal – Sub section (1A) inserted to empower the CBEC to constitute Committees comprising two Chief Commissioners of Central Excise or two Commissioners of Central Excise
	86(2)	Appeals to Appellate Tribunal – Sub section (2) amended substitute the word ‘Board’ with the words "Committee of Chief Commissioners of Central Excise" for the purpose of giving direction to the Commissioner of Central Excise to file appeal to the Appellate Tribunal against the order passed by the Commissioner under section 73 or section 83A or section 84
	94(2)(c)	Power to Make Rules - Sub rule 2(c) enabling making of rules relating to filing of returns extended to make rules relating to the late fee for delayed furnishing of return under sub-section (1) of section 70
	95(1D)	Power to Remove Difficulties – Sub Section (1C) inserted to remove difficulty in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2007
	96(A)	Advance Rulings – Definitions – Explanation inserted defining "Joint Venture"