TMI BlogGIST OF RECENT CHANGES IN SERVICE TAXX X X X Extracts X X X X X X X X Extracts X X X X ..... GIST OF RECENT CHANGES IN SERVICE TAX - By: - Dr. Sanjiv Agarwal - Service Tax - Dated:- 2-7-2010 - - Ministry of Finance (Department of Revenue), Government of India has issued seven new notifications, viz Notification Nos 24 to 35 on 22.6.2010 and Notification Nos 36 to 42 - all dated 28.6.2010 and effective from 1 July 2010. These pertain to the date of applicability of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on new services introduced by Finance Act, 2010 and certain exemptions to various taxable services. The gist of these notifications is as follows- Service Tax Notification No. Subject 24/2010-ST dated 22.6.2010 D Date of enforcement of 2010 provisions and new taxable services (1.7.2010) 25/2010-ST dated 22.6.2010 E Exemption to persons in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air transport of passenger services - transit passengers, employees (zzzo) w.e.f. 1.7.2010 26/2010-ST dated 22.6.2010 E Exemption from service tax in excess of 10 percent in air transport of passengers (zzzo) w.e.f. 1.7.2010 27/2010-ST dated 22.6.2010 Exemption to travel from / to airports in north eastern states - air transport of passenger services (zzzo) w.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 1.7.2010 28/2010-ST dated 22.6.2010 Exemption to construction of complex services provided to JLNNUR Mission / Rajiv Awaas Yojna (zzzh) w.e.f. 1.7.2010 29/2010-ST dated 22.6.2010 Amendment in exemption Notification No 1/2006 C Commercial construction (zzq) - 75 % abatement where value includes land. C Construction of complex (zzzh) - 75 % abatement where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value includes land 30/2010-ST dated 22.6.2010 Exemption to sponsorship of sports/ games to specified bodies / federation (zzzn) w.e.f. 1.7.2010 31/2010-ST dated 22.6.2010 Exemption to specified services provided in airport / port w.e.f. 1.7.2010 32/2010-ST dated 22.6.2010 Exemption to electricity distribution (BAS, Franchise) w.e.f. 1.7.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33/2010-ST dated 22.6.2010 Notification No 7/2010 (Rail transport services ) to be effective from date 1.1.2011 34/2010-ST dated 22.6.2010 Notification No 8/2010 (Rail transport services ) to be effective from date 1.1.2011 35/2010-ST dated 22.6.2010 Notification No 9/2010 (Rail transport services ) to be effective from date 1.1.2011 36 / 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-ST dated 28.6.2010 Exemption to service tax leviable on advance payment received before appointed dated (ie,1.7.2010) in respect of taxable services as mentioned in section 76 (A) of Finance Act, 2010 except the services of commercial coaching and training (zzc) and renting of property (zzzz). ,ie, exemption would be available to services- (zn) Port services (zzl) Minor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports (zzm) Air port services (zzq) Commercial industrial construction (zzzh) Construction of complex services (zzzn) Sponsorship (zzzo) Air transport of passengers (zzzr) Auctioneer's services (zzzze) Information technology services (zzzzf) ULIP management services (zzzzm) Legal consultancy services (zzzzn to zzzzu) New services introduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Finance Act, 2010 w.e.f. 1.7.2010 37 / 2010-ST dated 28.6.2010 Amendment to Notification No 17/ 2009-ST dated 7.7.2009 - Airport services (zzm) in respect of export of goods eligible for refund of tax vide Notification No 17/2009 - w.e.f. 1.7.2010 38 / 2010-ST dated 28.6.2010 Exemption to commercial or industrial construction services (zzq) provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded within port or other port for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways. - w.e.f. 1.7.2010 39 / 2010-ST dated 28.6.2010 Amendment in Service Tax Rules 1994 - proviso added to Rule 4A to state that in case of air transport of passengers, invoice / bill/ challan will include ticket issued in any form and with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or without containing details of registration number, classification of service address of service receiver. w.e.f. 1.7.2010 40 / 2010-ST dated 28.6.2010 Amendment in Notification No 1/2010 -ST dated 1.3.2006 providing abatements/ exemptions to following services if provided within ports (zn), other ports (zzl) and airports (zzm) - S.No of Taxable Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 3 Rent a cab service (o) 5 erection, commissioning Installation service (zzd) 6 Goods transport agency service (zzp) 7 Commercial or industrial construction services (zzq) 7(a) Commercial or industrial construction services (including land (zzq) 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction of complex service(zzzh) 10 (a) Construction of complex service(including land) (zzzh) 11 Transport og goods by rail service(zzzp)- w.e.f. 1.7.2010 41 / 2010-ST dated 28.6.2010 Full exemption to following services if provided in port / air port- Cargo warehousing service for agricultural produce / cold storage. Storage ware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing service for agricultural produce / cold storage. Transport of export goods in aircraft by aircraft operator. Site formation and clearance, excavation and earth moving and demolition service - w.e.f. 1.7.2010 42 / 2010-ST dated 28.6.2010 Full exemption to commercial and industrial services provided within airport.- w.e.f. 1.7.2010 - - Scholarly article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... 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