By TIOL News Service

NEW DELHI, FEB 28, 2011: THE Union Budget 2001 proposes a couple of new services under the service tax net besides expanding the ambit of the existing services. They are:

++ Services provided by Air-conditioned high-end restaurants;

++ Short term (less than 3 months) accommodation provided by hotels, inns, guest houses, clubs;

New services brought in by expanding scope

++ Authorised Services stations to include Services provided by all persons and in relations to all motor vehicles (except goods carriage and auto rickshaw);

++ Life Insurance service to include management of investments like ULIPs;

++ Commercial Training and Coaching service to include all coaching and training imparted by institutes that issues any certificate or diploma or degree recognised by law;

++ Club or association service provided even to non-members;

++ Business Support Service to include operational or administrative assistance of any kind;

++ Health services to include - clinical establishments having centrally airconditioned and having more than 25 beds / clinical establishments providing diagnostic tests with the help of laboratory or medical equipment/Services provided by doctors from the premises of clinical establishments;

Legal services - Services provided by legal professionals to include service provided by individuals to any business entity, Services provided by individual to individual continues to be excluded.