Service tax amendment replaces a registration-based exclusion with an exclusion based on being other than a commercial concern.
The Central Government, under section 93 of the Finance Act, 1994, amends Notification No. 6/2001-Service Tax by substituting the exclusion "which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force" with the phrase "other than a commercial concern", effective prospectively and preserving prior actions.

Exemption for hotel catering as mandap keeper limits service tax liability where catering charges are expressly billed, with exclusions.
Exemption covers taxable service by a hotel as mandap keeper where catering (supply of a substantial and satisfying meal plus mandap-related services) is included and billed as such; it limits service tax liability according to the notification's valuation rule. The exemption is unavailable if Cenvat credit on inputs or capital goods has been taken or if the hotel has availed a separate specified notification benefit. Definitions of food and hotel are supplied.

Service tax amendment clarifies insurance agent scope, separating general insurance business from insurance auxiliary service.
The amendment modifies rule 2(1)(d) of the Service Tax Rules, 1994 by substituting wording so that references pertain to activities "in relation to general insurance business" and by inserting a separate clause treating "insurance auxiliary service by an insurance agent" as services provided by any person carrying on the general insurance business in India, thereby distinguishing the tax characterisation of general insurance business from insurance auxiliary services performed by agents.

Self-assessment memorandum requires declarant to affirm service tax assessment, payment and interest compliance and attach interest worksheet.
Substitution in Form ST-3 establishes a Self-Assessment Memorandum whereby the assessee or authorised representative must declare that return particulars match records, that service tax has been correctly assessed and paid under the Act and rules, and that duty was paid within the prescribed time or, if delayed, that interest leviable under the statute has been deposited; a worksheet of interest calculation is to be attached, and signature, date and acknowledgement provisions are prescribed.

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.