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of <h1>India Amends Service Tax Notification: New Exemptions for Air Transport, Military Insurance, and Manufacturing Services.</h1> The Government of India amended Notification No. 25/2012-Service Tax, effective February 2, 2017. Changes include the removal of 'residential' from entry 9B, the addition of entry 23A exempting certain air transport services from service tax for one year, and entry 26D exempting life insurance services provided by military insurance funds. Entry 30 was revised to specify tax exemptions for certain manufacturing and job work processes. An additional clause defines 'process amounting to manufacture or production of goods' for excise duty purposes. The notification takes effect immediately, with some provisions contingent on the Finance Bill, 2017's presidential assent.
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