Public health exemption covers ambulance services to government under the National Health Mission, clarifying service tax treatment.
Provision of ambulance services to State Governments under the National Health Mission by private service providers was clarified as a service provided to Government by way of public health, falling within the exemption under Notification No. 25/2012-Service Tax. The Trade Notice was issued to communicate this clarification to the trade, field formations, officers, assessees, and industry associations.

Access to registered premises authorized for inspection of books and electronic records; prior or ex post intimation required.
Authorization permits Additional/Joint Commissioners and Deputy/Assistant Commissioners to allow subordinate officers up to Inspector to access any registered business premises to inspect books, documents, computers, programs, software and other items for audit, scrutiny, verification, investigation and checks; each visit requires prior or ex post facto intimation to the Commissioner and maintenance of proper records of permissions and visits.

Public health exemption: ambulance services supplied to government under NHM are exempt from service tax.
Where private service providers receive consideration from State governments for providing ambulance services under the National Health Mission, those services constitute services provided to Government by way of public health and are exempt from service tax under notification no. 25/2012-Service Tax.

Place of provision of services: software development and related services are treated as supplied at the recipient's location.
Software services for development, design and programming, and for testing, debugging, modification, customisation, adaptation, upgradation, enhancement and implementation, are to be treated as provided at the location of the recipient. Software's intangible and often virtualised nature, and the recipient's exclusive control over access granted to the provider, support applying the Place of Provision of Services Rules to locate these services at the recipient's location.

Retrospective service tax exemptions announced converting certain pre transition liabilities and exempting specified government services.
Targeted service tax exemptions and retrospective adjustments announced in the Union Budget 2018 convert certain import integrated tax liabilities to integrated tax payments for cross border leased aircraft and exempt specified government linked services (naval group life insurance to Coast Guard personnel, GSTN services to governments, and the Government's share of profit petroleum as consideration for petroleum exploration/lease services) for defined pre transition periods; these measures take effect on enactment of the Finance Bill, 2018.