Taxable service reference updated by statutory amendment, revising the subsection citation that defines services subject to service tax.
Amendment substitutes the statutory reference to the taxable service provision cited in an earlier service tax notification, replacing the previously cited subsection with a different subsection number to alter the textual cross reference that identifies the taxable service covered by Notification No. 6/99-Service Tax.

Exemption for cable television broadcasting services removes service tax liability under a central statutory notification, later rescinded.
The Central Government, under the Finance Act, 1994, exempts the taxable service provided by a cable television operator in relation to broadcasting service from the whole of the service tax leviable under section 66, effective 16 July 2001; that exemption notification was later rescinded.

Service tax exemption for individual professional videographers removes tax on videotape production services under central notification.
The Central Government exempted taxable service provided to a client by an individual professional videographer in relation to video tape production from the whole of service tax leviable under section 66 of the Finance Act, 1994, by Notification No. 7/2001 ST, effective 16 July 2001, and that exemption was later rescinded by a subsequent 2005 notification.

Exemption for still photography services exempts service tax for studios and agencies that are non-commercial concerns.
Exempts from service tax the taxable service provided to a customer in relation to still photography by a photography studio or agency other than a commercial concern, enacted under the Finance Act and brought into force in mid July 2001, later amended to substitute the phrase "other than a commercial concern" and subsequently rescinded by a later notification.

Service tax amendments expand assessment scope, allow provisional payments, deem insurance agent commissions taxable value, and revise forms.
Notification No. 5/2001 amends the Service Tax Rules, 1994 by broadening the definition of assessment to include self-assessment, reassessment, provisional and best-judgement assessments and interest determinations; expanding telecommunication and insurance-related service definitions to include insurance agent services; substituting officer designations with Superintendent/Assistant/Deputy Commissioner; permitting provisional payment and provisional assessment procedures (excluding bond execution); deeming the taxable value of insurance agent services to be the gross commission or fee paid; and updating Forms ST-1 and ST-7 and appeal documentation requirements.

Effective date of service tax appointed, levy to commence under amended provisions from 16 July 2001.
Prescribes the effective date for imposition of service tax on newly taxable services by appointing 16th July, 2001 as the date on which the Finance Act, 1994 is amended under the authority of section 137 of the Finance Act, 2001 and service tax shall be levied under the amended charging provision.

Diplomatic telephone exemption narrowed to embassy phones and mission members holding diplomatic rank for Uruguay entry.
The notification is amended by inserting a proviso clause specifying that the provision in respect of serial number 95 relating to Uruguay applies only to telephones of the Embassy and to members of the mission holding diplomatic rank, and by adding serial number 95 for Uruguay to the schedule.

Inclusion of security agency added to service tax notification by amendment listing security agency services.
Amendment inserts security agency as item (g) into Notification No. 48/98-ST dated 24 April 1998 by Notification No. 2/2001-Service Tax dated 3 July 2001, promulgated under the enabling powers of the Finance Act, 1994, section 93, with the insertion placed after item (f).

Service tax exemption for security services to diplomatic missions removes tax liability for specified foreign missions.
Exemption of service tax is granted for security agencies supplying security of any property or person to diplomatic missions or members holding diplomatic status of the countries listed in the Schedule, under section 93 of the Finance Act, 1994, thereby exempting such taxable services from service tax under section 66; the exemption was notified and later amended to add a listed mission, and was subsequently rescinded by a later notification.

Service tax exemption for cattle insurance services under central sector scheme removes taxable service liability under applicable law.
The Central Government, in exercise of powers conferred by section 93 of the Finance Act, 1994, exempts the taxable services in relation to Cattle Insurance provided under the Central Sector Scheme on Cattle Insurance from whole of the service tax leviable thereon under section 66 of the said Act; this exemption was notified by Notification No. 4/2000-Service Tax, dated 31-7-2000 and was later rescinded by Notification No. 34/2012-Service Tax, dated 20/06/2012.

Service tax exemption for agricultural insurance services under crop and seed schemes was later rescinded by notification.
Notification exempts taxable services relating to general insurance business under the National Agricultural Insurance Scheme and the Pilot Scheme on Seed Crop Insurance from service tax; the exemption was later amended to include the Farm Income Insurance Scheme and was subsequently rescinded by a later notification.

Service tax exemption for mechanised slaughterhouse services relating to bovine slaughter removes tax liability on such services.
Exempts taxable services provided to any person by a mechanised slaughter house in relation to the slaughtering of bovine animals from the whole of service tax leviable under section 66; the Central Government exercised powers under section 93 to grant this exemption, which was later rescinded by a subsequent notification.

Service tax exemption for government-provided group personal accident cover to employees removes tax on those insurance-related services.
Exemption from service tax is granted for taxable services provided by the Government of Rajasthan under the Group Personal Accident Scheme to its employees in relation to general insurance business, removing the whole of the service tax otherwise leviable; the exemption was issued in 2000 and subsequently rescinded in 2010.

Service tax rules amendment removes a specified sub clause, altering the rulebook effective on commencement.
Amendment to the Service Tax Rules, 1994 deletes sub clause (iii) of clause (d) of sub rule (1) of rule 2; the instrument is titled the Service Tax (Second Amendment) Rules, 1999, issued under the Finance Act, 1994, and comes into force on the stated commencement date.

Exemption for services paid in convertible foreign exchange: domestic receipt avoids service tax unless funds are repatriated.
The government exempted the taxable service specified in clause (90) of section 65 from service tax when payment is received in India in convertible foreign exchange, provided the payment is not repatriated or sent outside India; the notification superseded Notification No. 2/99 and was amended to update clause references.

Rescission of service tax notifications removes specified earlier service tax notifications under statutory power, altering applicable service tax rules.
The government, being satisfied that rescission is necessary in the public interest and in exercise of powers under the Finance Act, 1994, hereby rescinds the service tax notifications specified in Column (2) of the annexed Table, withdrawing those listed notifications from the operative service tax framework.

Exemption for consulting engineer software services exempted from service tax, subsequently rescinded by later notification.
Exemption granted for services rendered by a consulting engineer in relation to computer software, relieving such services from the whole of the service tax leviable under the Finance Act, 1994; issued as Notification No. 4/99-Service Tax dated 28-2-1999 and later rescinded by a subsequent notification.

Exemption for rent-a-cab services removes service tax liability on cab rental under statutory power, subject to a specified expiry.
Exemption relieves taxable services provided by a rent-a-cab scheme operator in relation to the renting of cabs from service tax levied under the statutory service tax provision, effected through a government notification and subject to a specified expiry date.

Exemption for services paid in convertible foreign exchange removes service tax liability on specified taxable services.
Exempts the taxable services specified in sub-section (48) of section 65 of the Finance Act, 1994, provided to any person for which payment is made in convertible foreign exchange, from the whole of the service tax leviable under section 66 of the Act.

Non-resident service tax: non-residents without Indian offices may bypass registration by paying tax and filing prescribed returns and documents.
The amendment allows non-residents without an office in India to avoid registration if they pay service tax under rule 6, and permits centralised registration where an assessee maintains centralised accounting for services rendered from multiple premises. It requires non-residents or their authorised agents to submit to the local Commissioner a return with provider and client details, nature and period of services, value and tax liability, copies of the bill and contract, and a demand draft for the tax; this must be filed within thirty days of billing or interest under the Finance Act will apply.