The Finance Act, 1997 introduced the concept of "Negative List" in Service Tax, which means that all services except those specifically mentioned in the list are taxable.

The Finance Act, 2003 introduced the concept of "Point of Taxation" in Service Tax, which means that the tax is levied at the time of receipt of payment for the services rendered.

The Finance Act, 2012 introduced the concept of "Reverse Charge Mechanism" in Service Tax, which means that the recipient of the services is liable to pay the tax instead of the service provider.

The Finance Act, 1994 introduced the concept of "Abatement" in Service Tax, which means that a certain percentage of the gross amount charged for the services is exempted from tax.

The Finance Act, 1994 introduced the concept of "Exemption" in Service Tax, which means that certain services are completely exempt from tax.

The Finance Act, 1994 introduced the concept of "Refund" in Service Tax, which means that the taxpayer can claim a refund of the tax paid in certain cases.

The Finance Act, 2003 introduced the concept of "Input Tax Credit" in Service Tax, which means that the taxpayer can claim a credit of the tax paid on inputs and capital goods used in the provision of services.

The Finance Act, 1994 introduced the concept of "Service Tax Return", which means that the taxpayer is required to file a return of the tax paid on a regular basis.

The Finance Act, 2003 introduced the concept of "Service Tax Audit", which means that the taxpayer is required to get their accounts audited by a Chartered Accountant on a regular basis.

The Finance Act, 1994 introduced the concept of "Service Tax Penalty", which means that the taxpayer is liable to pay a penalty for non-compliance with the provisions of the Service Tax law.

The Finance Act, 1994 introduced the concept of "Service Tax Interest", which means that the taxpayer is liable to pay interest on the tax due in case of delay in payment.

The Finance Act, 2003 introduced the concept of "Service Tax Appellate Tribunal", which is a quasi-judicial body that hears appeals against the orders of the Commissioner of Service Tax.

The Finance Act, 2012 introduced the concept of "Service Tax Settlement Commission", which is a body that provides a forum for the settlement of disputes between the taxpayer and the tax authorities.

The Finance Act, 2012 introduced the concept of "Service Tax Advance Ruling", which is a mechanism that allows the taxpayer to obtain a ruling from the tax authorities on the taxability of a particular transaction before it is undertaken.

The Finance Act, 1994 introduced the concept of "Service Tax Exemption Notification", which is a notification issued by the Government that exempts certain services from the levy of service tax.