Temporal reference in service tax corrigendum narrowed to previous financial year, clarifying which period applies to the notification.
Corrigendum replaces the phrase "current or previous financial year" with "previous financial year", thereby confining the notification's operative condition to the previous financial year only and removing reference to the current financial year.

Service tax exemption for digital transmission of cinematograph film content allows tax-free delivery to licensed cinemas.
Exempts taxable services provided under an agreement to a person authorised to exhibit a cinematograph film from service tax where the service relates to delivery of the film content and the digitised, encrypted content is transmitted directly to a licensed cinema theatre for exhibition by satellite, microwave or terrestrial communication line and not by any physical medium.

Service Tax Exemption for clinical trial services by approved CROs, exempting testing and analysis for drug safety and efficacy.
Exempts taxable services provided by a Clinical Research Organization approved by the Drugs Controller General of India for testing and analysis of newly developed drugs, including vaccines and herbal remedies, on human participants to ascertain safety and efficacy, relieving such services specified in sub clause (zzh) of clause (105) of section 65 from service tax under section 66, under the Central Government's power in section 93(1) of the Finance Act, 1994; later rescinded by Notification No. 34/2012.

Exemption for incubatee services: service tax waived for entrepreneurs in recognized TBIs/STEPs subject to agreement and turnover limit.
Exempts taxable services provided by an entrepreneur within a recognized Technology Business Incubator or Science and Technology Entrepreneurship Park where the entrepreneur enters into an incubatee agreement to develop hi tech products and whose total business turnover did not exceed the prescribed threshold in the previous financial year; the exemption applies for three years from the date of the agreement and ceases once turnover exceeds the threshold.

Service tax exemption for services by recognized incubators and parks granted, subject to annual reporting requirements.
Exempts all taxable services provided by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognized by the National Science and Technology Entrepreneurship Development Board from service tax, subject to submission of prescribed information in two formats - one for the incubator's details and service summaries and one with per incubatee project and taxable service details - to the concerned Commissionerate before availing the exemption and annually by the 30th of June each year.

Service tax exemption for resident welfare association services to members, subject to a per member payment cap.
Exempts taxable services supplied by a resident welfare association to its members where membership is solely determined by residential status, under powers of the Finance Act, subject to the condition that total consideration charged to any individual member for those services does not exceed three thousand rupees per month.

Service tax registration threshold increased for a specified special category, changing required amount and effective from April.
The notification amends Form ST 1 (serial number 4, category (b)(ii)) by substituting the existing monetary threshold wording with a higher monetary wording under rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005; the amendment is effective from 1 April 2007 and forms part of Notification No. 32/2005-Service Tax.

Service Tax registration threshold increased for special category persons, raising the turnover limit for mandatory registration.
Amendment revises the registration threshold for special category persons under the Service Tax (Registration of Special Category of Persons) Rules, 2005 by substituting the previously specified monetary limit in the relevant rule with a new, higher monetary ceiling, thereby altering the turnover-based registration criterion and specifying the effective date in the notification.

Service Tax threshold change increases the registration limit under the Finance Act notification, effective from the notified commencement date.
Amendment to Notification No.26/2005 substitutes the monetary threshold in paragraph 1(ii) with a higher amount by authority of sub-section (2) of section 69 of the Finance Act, 1994. Issued as Notification No.5/2007-Service Tax, the amendment was published in the Gazette and takes effect from the notified commencement date, thereby changing the operative eligibility/threshold for the relevant service tax provision.

Service tax monetary threshold increase amends notification to raise specified limits and takes effect on April first.
The government amends Notification No. 6/2005-Service Tax by substituting the existing monetary threshold wording in paragraph 1, sub paragraph (viii) of paragraph 2, and all occurrences in paragraph 3 with higher monetary limits; the substitution is a textual change of specified monetary expressions and takes effect on the first day of April following publication.

Sponsorship service brought within service tax scope when provided to Indian corporate or firm by amendment.
Substitution of sub paragraph (vi) in paragraph (A) of Notification No.36/2004 Service Tax classifies sponsorship service as covered by the notification when provided to a body corporate or firm located in India; the amendment is made under powers conferred by the Finance Act, 1994 and includes a commencement provision bringing the substitution into force from the first day of April.

Export of Service: treated as export when provided from India, used outside India and paid in convertible foreign exchange.
A taxable service shall be treated as export of service when the following conditions are satisfied: the service is provided from India and used outside India; and payment for such service is received by the service provider in convertible foreign exchange. "India" for this rule includes designated areas in the continental shelf and Exclusive Economic Zone as declared by Government notifications.

Adjustment of excess service tax payments permitted with conditions and limits, and revised returns allowed to correct mistakes.
Amendments clarify that for sponsorship service provided to an Indian body corporate or firm, the recipient is liable; permit an "intimation" in lieu of or alongside application forms; allow adjustment of excess service tax payments against succeeding liabilities subject to specified conditions and limits and mandatory intimation to the jurisdictional Superintendent; authorise submission of a revised return in Form ST-3 within a limited period with the revised submission date as the relevant date for recovery; and amend Forms ST-1, ST-2 and ST-3 to revise documentary and acknowledgement requirements.

Exemption of insurance services for sheep from service tax, relieving insurers and policyholders of the tax levy on those policies.
Exempts taxable general insurance services for the insurance of sheep from the whole of service tax, relieving insurers carrying on general insurance business from charging service tax on policies issued to policyholders for sheep insurance under powers conferred by the Finance Act.

Appointment of Special Adjudicator: Commissioner of Service Tax Mumbai vested with Central Excise Officer powers to adjudicate show cause notices.
The Central Board of Excise and Customs appoints the Commissioner of Service Tax, Mumbai, as special adjudicating authority and vests in him all powers of a Central Excise Officer throughout India for the sole purpose of adjudicating show cause notices issued to M/s Tata Consultancy Services Ltd. by the Mumbai Zonal Unit of the intelligence directorate, on the statutory basis provided by the Finance Act and the Service Tax Rules.

Centralized registration allows taxpayers with centralized billing or accounting to register at billing premises for service tax compliance.
Amendment permits taxpayers with a centralised billing or centralised accounting system to opt for registration at the premises where those centralised functions are located; such registration is to be granted by the Commissioner of Central Excise having jurisdiction over those premises, without affecting registrations granted prior to the amendment. The amendment also allows audits to be conducted by an audit party deputed by the national audit office.

Large taxpayer provisions allow consolidated returns, electronic record submission on demand and unit-based notice transfer.
Amendment inserts a definition of large taxpayer by reference to the Central Excise Rules, 2002 and adds a rule requiring returns per registered premise with a consolidated return option under centralized registration; permits electronic production of financial, stores and CENVAT credit records on demand; allows opt-out with advance notice effective from the following financial year; deems pre-existing notices to be issued by the Large Taxpayer Unit after acceptance; and maintains that other rules apply mutatis mutandis where consistent.

Electronic deposit requirement for service tax payments when a high-payment threshold is reached; payment must use internet banking.
An amendment to the Service Tax Rules imposes a mandatory electronic deposit obligation: an assessee who paid service tax of fifty lakh or more in the preceding financial year, or has already paid that amount in the current financial year, must deposit service tax due electronically through internet banking.

Jurisdictional appointment empowers Commissioner of Service Tax Mumbai with nationwide Central Excise Officer powers to investigate First Flight Courier cases.
The Commissioner of Service Tax, Mumbai is appointed and vested with all powers of a Central Excise Officer throughout India for investigation and adjudication of cases being investigated against M/s First Flight Courier Ltd, pursuant to Section 83A of the Finance Act, 1994 read with Rule 3 of the Service Tax Rules, 1994.

Exemption for professional representation removes service tax on accountants' and secretaries' statutory authority appearances, later rescinded.
Exempts taxable services provided by practicing chartered accountants, cost accountants and company secretaries in their professional capacity when representing a client before any statutory authority in proceedings initiated by issuance of a notice, relieving such services from the whole of service tax leviable under section 66, by Notification No. 25/2006-Service Tax.