-        Taxable Services - New Services and Amendments in Existing Services under Service Tax shall be effective from 1-7-2010 (Finance Act, 2010) - [See Notification No.24/2010 dated 22-06-2010] 

-        Services provided to Person in transit from abroad destined to outside India or to an employee by an aircraft operator exempted from service tax - [See Notification No.25/2010 dated 22-06-2010] 

-        Maximum service tax shall be Rs. 100 in case of domestic air journey (all class) and Rs. 500 in case of international air journey (economy class) (With a cap of 10% of Gross Value of Tickets) - [See Notification No.26/2010 dated 22-06-2010]

-        Air travel passenger service shall be exempt for passengers embarking from on a journey originating or terminating in an airport located in the state of Arunachal Pradesh or Assam or Manipur or Meghalaya or Mizoram or Nagaland or Sikkim or Tripura or at Baghdogra - [See Notification No.27/2010 dated 22-06-2010]

-        Construction of complex service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana exempted - [Notification No.28/2010 dated 22-06-2010]

-        75% Exemption to Commercial or Industrial Construction service and Construction of Complex, if the value of land is included in the gross value - [See Notification No.29/2010 dated 22-06-2010]

-        Sponsorship services shall be exempted if provided in relation to tournaments or championships by specified bodies - [See Notification No.30/2010 dated 22-06-2010]

-        Negative List for services provided within a port or an airport i.e. no service tax on certain services if provided within port or an airport - [See Notification No.31/2010 dated 22-06-2010]

-        All services provided to a person, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity, exempted from service tax - [See Notification No.32/2010 dated 22-06-2010]

-        Exemption to transport of goods by rail service has been extended until January 1, 2011 from July 1, 2009 - [See Notification No.33/2010 dated 22-06-2010, Notification No.34/2010 dated 22-06-2010 and Notification No.35/2010 dated 22-06-2010]

 

Service tax changes implement targeted exemptions and caps affecting air travel, construction, sponsorships, ports, power distribution and rail transport. Finance Act, 2010 implements changes to service tax via notifications effective from 1 July 2010: additions and amendments to taxable services, exemptions for air transit and certain regional air travel, capped air passenger charges, exemptions for specific construction services and where land value is included, sponsorship exemptions for specified bodies, a negative list for port and airport services, exemptions for services to authorised electricity distributors, and an administrative extension of rail goods transport exemption.