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Service Tax Notification No. |
Subject |
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24/2010-ST dated 22.6.2010 |
D Date of enforcement of 2010 provisions and new taxable services (1.7.2010) |
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25/2010-ST dated 22.6.2010 |
E Exemption to persons in air transport of passenger services - transit passengers, employees (zzzo) w.e.f. 1.7.2010 |
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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 |
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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.f. 1.7.2010 |
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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 |
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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 value includes land |
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30/2010-ST dated 22.6.2010 |
Exemption to sponsorship of sports/ games to specified bodies / federation (zzzn) w.e.f. 1.7.2010 |
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31/2010-ST dated 22.6.2010 |
Exemption to specified services provided in airport / port w.e.f. 1.7.2010 |
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32/2010-ST dated 22.6.2010 |
Exemption to electricity distribution (BAS, Franchise) w.e.f. 1.7.2010 |
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33/2010-ST dated 22.6.2010 |
Notification No 7/2010 (Rail transport services ) to be effective from date 1.1.2011 |
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34/2010-ST dated 22.6.2010 |
Notification No 8/2010 (Rail transport services ) to be effective from date 1.1.2011 |
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35/2010-ST dated 22.6.2010 |
Notification No 9/2010 (Rail transport services ) to be effective from date 1.1.2011 |
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36 / 2010-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 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 introduced by Finance Act, 2010 w.e.f. 1.7.2010 |
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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 |
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38 / 2010-ST dated 28.6.2010 |
Exemption to commercial or industrial construction services (zzq) provided 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 |
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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 or without containing details of registration number, classification of service & address of service receiver. w.e.f. 1.7.2010 |
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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
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 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 |
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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 & warehousing 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 |
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42 / 2010-ST dated 28.6.2010 |
Full exemption to commercial and industrial services provided within airport.- w.e.f. 1.7.2010 |
