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of <h1>India Extends Service Tax Abatement to Port and Airport Services Effective July 1, 2010, per Notification No. 40/2010</h1> The Government of India, through the Ministry of Finance, issued Notification No. 40/2010-Service Tax on June 28, 2010, amending Notification No. 1/2006-Service Tax. Effective July 1, 2010, the amendment extends service tax abatement benefits to services provided within ports, airports, and other ports. Specific entries in the notification's table have been revised to include additional service categories, identified by the letters and brackets '(zn)', '(zzl)', and '(zzm)', alongside existing categories. This amendment aims to align with public interest considerations under the Finance Act, 1994.
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