Service Tax to be imposed on the following services:
• Service provided in relation to transport of goods by rail
• Service provided in relation to transport of coastal cargo; and goods through inland water including National Waterways
• Advice, consultancy or technical assistance provided in the field of law (this tax would not be applicable in case the service provider or service receiver is an individual).
• Cosmetic and plastic surgery service
New Service tax items added in Union Budget 2009 India
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