Service tax exemption for regional air passengers covering specified northeast states and Bagdogra airport, made effective July.
Exemption of service tax on air passenger transport applies where passengers embark or terminate journeys at airports in the listed northeastern states and Bagdogra; the exemption removes the whole of service tax leviable under section 66 for such passengers, was brought into force on the first day of July, and was later rescinded by a subsequent notification dated 20 June 2012.

Service tax cap for air travel: exemption limits set per journey and capped at a percentage of ticket value.
Exempts from service tax the portion of air passenger service charges in clause (zzzo) of section 65 that exceeds the lesser of a fixed per journey rupee amount or ten percent of the gross ticket value for economy class travel; exemption excludes cases where CENVAT credit has been taken and defines economy class by lowest standard fare or sole class. Effective 1 July 2010.

Air transport transit exemption: service tax not levied on in transit passengers and on aircraft crew provided conditions met.
The notification exempts air transport services from service tax where the recipient is a person arriving at a customs airport from abroad who remains in transit without passing through immigration or leaving the customs area and continues onward outside India, and also exempts services to persons employed or engaged by the aircraft operator on board the aircraft.

Commencement Date: service tax provisions and amendments under the Finance Act effective from first July 2010.
The Central Government appoints the 1st day of July, 2010 as the date on which provisions of the Finance Act, 2010 relating to taxable services and amendments to existing service tax provisions shall come into force, under the exercise of statutory commencement powers and published by the Department of Revenue as a formal notification.

Modular Employable Skill course services by SDIS-registered providers are exempted from service tax, with approved course list and fees.
Exempts taxable services under sub-clause (zzc) of clause (105) of section 65 of the Finance Act, 1994, when provided in relation to Modular Employable Skill courses approved by the National Council for Vocational Training and delivered by Vocational Training Providers registered under the Skill Development Initiative Scheme with the Directorate General of Employment and Training, from the whole of the service tax leviable under section 66, effective on publication; includes an attached schedule of approved MES courses, course codes, durations, fees and eligibility, and notes subsequent rescission by Notification No. 34/2012.

Service tax deferment on rail freight extended by substituting April with July, postponing the levy for three months.
Substitutes the word 'April' with 'July' in paragraph 3 of Notification No. 09/2010-Service Tax, thereby extending the deferment of service tax on rail freight for an additional three-month period under the powers of section 93(1) of the Finance Act, 1994.

Service tax deferral for rail freight: effective date shifted later, extending the period before levy applies.
Amendment postpones the effective date for service tax on rail transport of specified goods by substituting the month 'April' with 'July' in paragraph 2 of the principal notification, exercising powers under the Finance Act and citing public interest; no other substantive changes to scope or conditions are made.

Service tax deferment on rail freight extended for container transport; effective date moved from April to July.
The amendment postpones the effective date for service tax measures on rail freight by substituting the word April with July in paragraph 2 of Notification No. 07/2010-Service Tax, thereby deferring implementation; it also rescinds an earlier notification and exempts transport of goods in containers by rail under the principal notification.

Service Tax appeals committee constitution amended; Mumbai Commissioners' jurisdictional entries revised under Section 86(1A).
Amendment revises the Table in Notification No. 19/2007-Service Tax by substituting the entry at Sl. No. 34 to specify the Commissioners associated with the jurisdictions of Commissioner of Service Tax-I and Commissioner of Service Tax-II, Mumbai, and by substituting the words in column (2) against Sl. No. 55 with the designation Commissioner of Service Tax-I, Mumbai, thereby realigning appellate committee composition and jurisdictional designations under the Finance Act appeals provision.

Constitution of committee of chief commissioners expanded to create Service Tax Mumbai-I and Mumbai-II for appellate jurisdiction adjustment.
The amendment inserts the words "Service Tax Mumbai-I, Service Tax Mumbai-II" in the Table against Sl. No.17, column (3) of Notification No. 18/2007-Service Tax, thereby creating two specified Service Tax designations for the Mumbai area for purposes of the committees constituted under the notification framework governing appeals to the appellate tribunal.

Exemption for packaged software amended to substitute 'the buyer' with 'him', clarifying taxable service language.
The corrigendum substitutes "the buyer" with "him" in the Service Tax notification that exempts the service of providing packaged or canned software intended for single use and packed where the appropriate customs duty has been paid, leaving the exemption's eligibility criteria intact.

Service tax exemption for packaged single-use software when customs duties are paid, subject to packing and importer conditions.
Exempts the service of providing packaged or canned software intended for single use from service tax, subject to three conditions: the right to use document, if any, must be packed with the software; the importer must have paid appropriate customs duties on the full amount charged to him; and the importer must not avail the benefit under the referenced customs notification.

Territorial scope of India expanded to include continental shelf and EEZ installations, subjecting received services to import rules.
The rules expand the definition of India to include installations, structures and vessels on the continental shelf and in the exclusive economic zone for activities related to prospecting, extraction or production of mineral oil and natural gas and their supply, thereby subjecting services received on such installations to import of services rules. Rule 3 is amended to add sub clause (m) to a cross reference and to omit bracketed letters (m), (s), (t), (u) from clause (ii), reallocating certain service categories and moving specified services into the residuary import category.

Exclusion of government taxes on air passengers removed from service tax valuation if separately shown on the ticket or invoice.
Rule 6(2) of the Service Tax (Determination of Value) Rules, 2006 is amended by inserting clause (v) to exclude from service tax valuation the taxes levied by any Government on a passenger travelling by air, provided those taxes are shown separately on the ticket or invoice issued to the passenger.

Service tax extension to continental shelf and EEZ covers services for construction and supply related to oil and gas installations.
The Central Government extends Chapter V of the Finance Act, 1994 to the whole continental shelf and exclusive economic zone of India and to installations, structures and vessels within them, covering any service for construction of installations, structures and vessels used for prospecting, extraction or production of mineral oil and natural gas and the supply of such items, and any service provided by or to such installations, structures and vessels including supply of goods connected with those activities.

Exemption for online information and database access services by eligible Indian news agencies, subject to specified eligibility and income-use conditions.
Exempts taxable services relating to on-line information and database access or retrieval services and business auxiliary services provided by an Indian news agency from service tax, conditioned on the agency being notified as set up in India solely for collection and distribution of news, being specified under the Income Tax Act provision referenced, and applying or accumulating income for collection and distribution of news without distributing income to members.

Service tax exemption for installation and commissioning of agricultural and cold storage equipment, later rescinded.
Central Government notification exempts from service tax the taxable service in sub-clause (zzd) of clause (105) of section 65 of the Finance Act for: erection, commissioning or installation of mechanised food grain handling systems; erection, commissioning or installation of equipment for setting up or substantial expansion of cold storage; and installation and commissioning of machinery or equipment for initial setting up or substantial expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat, with the notification taking effect on gazette publication and later rescinded.

Service tax exemption for transmission of electricity: taxable transmission services were exempted, later rescinded by subsequent notification.
The Central Government exempted the taxable service provided for transmission of electricity from the whole of service tax leviable under the Finance Act by statutory notification exercising delegated powers in the public interest; that exemption was subsequently rescinded by a later notification.

Service tax exemption for seed testing and certification services, covering technical testing, analysis, inspection and certification.
Exempts from service tax the taxable services provided by Central or State Seed Testing Laboratories and Seed Certification Agencies notified under the Seeds Act, 1966, where such services consist of technical testing and analysis or technical inspection and certification of seeds; the exemption is exercised under the Finance Act and takes effect on publication in the Gazette of India.

Service tax abatement for rail transport: notification entry substituted and a future commencement date fixed under executive power.
Amendment substitutes the entry at S.No.11, column (3) of Notification No.1/2006-Service Tax to read Transport of goods by rail, effectuating the notified description relevant to the abatement treatment; the amendment is made under the Finance Act and is stated to come into force on the first day of July, 2012.