<h1>Finance Act 2010: Service Tax Exemptions for Air Travel, Construction, Ports, and Rail Transport Extended to 2011.</h1> The Finance Act, 2010 introduces new services and amends existing ones under the service tax regime, effective from July 1, 2010. Key changes include exemptions for services provided to transit passengers and employees by aircraft operators, capped service tax for domestic and international air travel, and exemptions for air travel originating or terminating in certain northeastern Indian states. Construction services related to specific government missions and sponsorship services for certain events are also exempt. Additionally, services within ports or airports and services for electricity distribution are exempt from service tax. The exemption for rail transport of goods is extended until January 1, 2011.