Advertisement	new levy would further extend to advertisements in internet websites, out-of-home media, on film screen in theatres, bill boards, conveyances, buildings, cell phones, Automated Teller Machines, tickets, commercial publications, aerial advertising, etc
Radio Taxis or radio cabs with or without air-conditioned	The abatement presently available to rent-a-cab service would also be made available to radio taxi service, to bring them on par
Contract Carriage other than for tourism	Exemption withdrawn for contract carriage having air-conditioned
Technical testing of drug	Exemption now withdrawn
Services received by Educational institute	Now the definition of Educational auxiliary services removed and “services will be exempt if received by an eligible institute” provided for clarity.
Service provided to municipality	For clarity purpose it was clarified that service which are mentioned in notification only exempted and other services will be taxable as usual.
Director service to Body Corporate	Body Corporate like RBI now liable to pay service tax under RCM
Services of Recovery Agent	Bank, NBFC and Financial institution liable to pay S.T. under RCM
Advance ruling	Now Private Limited company also eligible to make application.
Exemptions	·         All life micro-insurance schemes approved by IRDA, sum does not exceeds Rs. 50000, service tax will be exempt. ·         Transport of organic manure by vessel, rail or road (by GTA) is being exempted. ·         Services by way of loading, unloading, packing, storage or warehousing, transport by vessel, rail or road (GTA), of cotton, ginned or baled, is being exempted. ·         Services provided by Common Bio-medical Waste Treatment Facility operators by way of treatment, disposal of bio medical waste or processes incidental to such treatment or disposal are being exempted. ·         Specialized financial services received by RBI from outside India, in the course of management of foreign exchange reserves, e.g. external asset management, custodial services, securities lending services, are being exempted. ·         Services provided by the Indian tour operators to foreign tourists in relation to tours wholly conducted outside India are being exempted.

Cenvat Credit on invoice

Manufacturer or a service provider shall take credit on inputs and input services within a period of six months from the date of issue of invoice, bill or challan w.e.f. 1st September,2014

Works Contract	Abatement of 60% removed and merged into 70% in composition scheme to remove classification doubts.
Rate of Interest u/s 75	Upto 6 months        18% 6                                    24% for further 6 months >12 months              18% for 6 months                                    24% for further 6 months                                    30% for beyond one year Note: 3% concession for small service provider available.
E- Payment	Made mandatory
Place of Provision rules	·         Under Rule 4, Condition prescribed for imported goods temporarily for repair work now omitted. ·         Definition of intermediary amended to includes the intermediary of goods. Rule 9(c) now covered service of commission agent or consignment agent. ·         Hiring of vessel (excl yachts) and aircrafts being excluded from rule 9(d) and now governs as per general rule. POP will be place of location of service receiver.
Point of taxation rules	In RCM case, Date of Payment or 1st after passing of 3 months from invoice date will be POT. (RULE -10)
Cenvat Credit of renting of motor cab by sub contractor to main contractor	Now the Cenvat credit allowed if service of hiring of rent cab being taken by person engaged in similar line of business. The Cenvat credit eligibility restricted to 40% if service tax will be paid or payable on full value of the service i.e. without any abatement. Note: same provision also made applicable in case of tour operator service.
Transport of goods by vessel	Taxable portion now reduced from 50% to 40%. Effective rate will be 4.944%
Renting of motor vehicle	Service provider not taking abatement, the service provider and service receiver liable to pay S.T. 50% each.