Exemption for sub-broker services removes service tax on services to stock-brokers relating to listed securities transactions.
The Central Government exempted the taxable service provided by a sub-broker, extended to include an authorised person, to a stock-broker in relation to the sale or purchase of securities listed on a registered stock exchange, removing the whole of the service tax leviable on that service under the Finance Act; the notification was subsequently rescinded and the authorised person insertion was made by a later amendment.

Service tax amendment substitutes 'contract carriage permit' with 'contract carriage or tourist vehicles with a permit' clarifying scope.
Amend notification No. 20/2009-Service Tax (7 July 2009) by substituting the phrase "contract carriage permit" with "contract carriage or tourist vehicles with a permit", as effected by the corrigendum G.S.R. 622(E) dated 31 August 2009, thereby clarifying that the relevant vehicle category includes tourist vehicles that hold permits.

Service tax exemption for transport of specified goods by national waterway, inland and coastal shipping applies to essential goods.
The Central Government exempts the taxable service provided in relation to the transport of goods specified in the Table from the whole of service tax leviable under Section 66 when such transport is effected through national waterways, inland water or coastal shipping; the exemption came into force on the first day of September 2009 and is confined to the enumerated categories of goods including foodstuffs, agricultural produce, fertilizers, petroleum products, raw jute, seeds, medicines, relief materials, defence equipment, passenger luggage and registered newspapers.

Transport of goods by rail specified as taxable service under amended service tax notification, effective from September.
Amendment to Notification No. 1/2006-Service Tax substitutes the entry at S.No.11, column (3) in the Table with "Transport of goods by rail". The Central Government, exercising powers under sub section (1) of section 93 of the Finance Act, 1994, notifies this change with effect from 1st September, 2009.

Service tax exemption for transport of specified goods by rail removes service tax on listed categories.
Exempts from service tax the taxable service of transport of goods by rail where the goods are those specified in the Table, including defence equipment, railway materials, postal mail bags, relief materials, passengers' luggage, certain parcels and a listed range of low-rate or below-train-load/wagon-load commodities, and kerosene for public distribution and petroleum products booked by public sector oil companies; exemption effected under powers in section 93 of the Finance Act and effective 1 September 2009.

Advance ruling scheme extended to public sector companies, allowing prior determination of service tax liability under the statutory provision.
The notification designates public sector companies as a class of persons under the Finance Act enabling those companies to access the advance ruling scheme for prior determination of service tax liability; it adopts the Income-tax Act definition of "public sector company" to ensure consistent application.

Service tax commencement under Finance Act triggers liability for newly specified services from appointed commencement date.
The Central Government, exercising powers under the enabling clauses of section 113 of the Finance (No.2) Act, 2009, appoints the commencement date on which the provisions of that Act shall come into force, thereby rendering newly specified services liable to service tax from the appointed commencement date by Gazette notification.

Territorial scope of India extended to include continental shelf and exclusive economic zone for export of services.
The notification substitutes the Explanation to rule 3 of the Export of Services Rules, 2005 so that for the purposes of that rule "India" includes installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India, thereby extending the territorial scope for determining export of services.

Service tax exemption for management, maintenance or repair of transport infrastructure removes tax liability on specified services.
Notification No. 24/2009 exempts the taxable service defined in sub clause (zzg) of clause (105) of section 65 when rendered by one person to another in relation to management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals, from the whole of the service tax leviable under section 66; the exemption was later rescinded by Notification No. 34/2012.

Composition scheme valuation rules: clarified gross amount definition and option permissible only if declared value not less than gross amount.
Amendment defines gross amount charged for works contracts to include value of all goods and services used for execution while excluding value added tax or sales tax on transfer of goods and the cost of machinery and tools except hire charges; it preserves prior treatment where execution commenced or payments were made before the operative date. It further provides that the option under sub-rule (3) is permissible only when the declared value of the works contract is not less than the defined gross amount charged.

Territorial scope of India expanded to include continental shelf and exclusive economic zone for service tax applicability.
Amendment substitutes rule 2(e) to treat India as inclusive of installations, structures and vessels in the continental shelf and the exclusive economic zone, thereby expanding the territorial scope for application of the Taxation of Services (Provided from outside India and Received in India) Rules. The change is effected under powers conferred by the Finance Act and is effective on publication in the Official Gazette.

Service tax territorial scope expanded to installations, structures and vessels in continental shelf and exclusive economic zone.
Amendment to Notification No. 1/2002 - Service Tax replaces the prior phrase beginning with "designated areas in the Continental Shelf" and ending with "with immediate effect" with the words "installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India", thereby clarifying that the notification applies to those installations, structures and vessels within the continental shelf and exclusive economic zone.

Exemption for tour operator services: service tax waived for contract carriage passenger transport excluding tourism and charter services.
Exempts the taxable service provided by a tour operator holding a contract carriage permit for inter state or intra state passenger transportation from the whole of service tax leviable thereon, while expressly excluding tourism, conducted tours, and charter or hire services; promulgated by Notification No. 20/2009 and later rescinded by Notification No. 34/2012.

Service tax exemption for inter-bank foreign currency transactions removes levy on bank to bank and money changer forex services under Finance Act provisions.
Exempts the taxable service of inter-bank purchase and sale of foreign currency provided by one bank or money changer to another, applying to services provided to any bank (including banks located outside India) or money changer by any other bank or money changer, and relieves those inter-bank foreign currency transactions from service tax leviable under the Finance Act.

Service Tax Exemption for export related road transport and foreign commission services, subject to documentation and compliance.
Exempts from service tax certain services used by exporters: road transport of export goods from container freight stations, inland container depots or place of removal to port or airport, and services of commission agents located outside India engaged to cause sale of exported goods. The exemption is subject to production of consignment notes for transport services, declaration of commission in shipping documentation, a ceiling linked to free on board value for commission services, specified exclusions, prior intimation in Form EXP1, and filing of certified half yearly returns in Form EXP2 with supporting originals and declarations.

Service tax exemption for exporters: refund of service tax on specified export services subject to documentation and conditions.
Exempts specified taxable services received by an exporter and used for export of goods by granting a refund of service tax actually paid by the exporter, provided no CENVAT credit was taken and specified documentary, certification and procedural conditions are satisfied, including filing Form A-1 (and Form A-2 where required), submission within one year of Customs export clearance, and adherence to service-specific evidence requirements; refunds may be withheld after verification and are recoverable if export proceeds are not realised.

Service tax exemption for specified export promotion councils: taxable services under clause zzze relieved from whole service tax.
Exempts the taxable service in sub clause (zzze) of clause (105) of section 65 of the Finance Act, 1994, when provided by the listed export promotion associations, from the whole of service tax leviable under the Finance Act; the exemption is granted by Notification No. 16/2009 Service Tax and remains in force up to and inclusive of 31st March, 2010, with later insertions expanding the list by Notification No. 35/2009 Service Tax.

Service tax exemption for SEZ services now confined to refund where tax was paid, with payment and recordkeeping required.
The amendment confines the SEZ service tax exemption to refunds of service tax paid on specified services used for authorised SEZ operations, excluding services consumed wholly within the SEZ; requires that claimants have actually paid the service tax on those services; and mandates that developers and units maintain proper accounts of receipt and utilisation of taxable services for which exemption is claimed.

Appeals committee composition amended: entries substituting Pune region with Kolhapur for specified appellate areas under service tax.
Amendment to the service tax notification replaces the expression "Pune-II" with "Kolhapur" in Sl. No. 39, and substitutes "Pune-II" with "Kolhapur" at both occurrences in Sl. No. 40 of the Table to Notification No. 19/2007-Service Tax, effecting a jurisdictional reassignment for the committee of Chief Commissioners constituted for appeals to the appellate tribunal under the Finance Act.

Constitution of committee of chief commissioners amended to substitute an area designation in the appeals notification framework.
The Central Board of Excise and Customs amends the principal service tax notification by substituting the area name in the Table: the entry against the specified serial number in column (3) is replaced with a different area designation, thereby altering the administrative mapping used for constitution of the committee of chief commissioners handling appeals under the statutory appeals provision.