Service tax exemption for goods transport agency services: tax applies only on value exceeding a specified portion of gross charges.
Exempts service tax on goods transport agency services for transport of goods by road to the extent that it exceeds the tax calculated on a value equal to twenty five per cent of the gross amount charged by the goods transport agency, thereby treating a specified portion of gross charges as the taxable value; enacted under powers of the Finance Act and effective from 1 March 2008, later rescinded in 2012.

Removal of transport exemption: service tax exemption for road goods transport deleted, changing effective service tax treatment.
Notification No. 12/2008-Service Tax, issued under section 93(1) of the Finance Act, 1994, amends Notification No. 1/2006-Service Tax by omitting S.No.6 and the entries relating thereto from the Table, thereby deleting the exemption for carriage or transport of goods by road and altering the effective service tax treatment of road goods transport services.

Service tax registration threshold increased for special category persons, amending Form ST-1 and the governing notification.
Amends Form ST-1 by substituting in serial number 4, category (b)(ii) the monetary threshold from "seven lakh rupees" to "nine lakh rupees", effective 1 April 2008, under Notification No. 11/2008-Service Tax, thereby modifying the registration criterion for the special category of persons under the principal Notification No. 32/2005-Service Tax.

Registration threshold for special category service providers increased, altering eligibility for compulsory registration effective next fiscal year.
The amendment substitutes the monetary ceiling in rule 3(2) of the Service Tax (Registration of Special Category of Persons) Rules, 2005 with a higher amount, thereby increasing the registration threshold for special category persons; the amendment is issued under section 94 of the Finance Act, 1994 and comes into force on the 1st day of April, 2008.

Service tax threshold: registration required once exemption limit is exceeded, following amendment to prior notification.
Amends Notification No. 26/2005-Service Tax by substituting the monetary threshold in paragraph 1(ii) with a higher threshold, thereby changing when assessees availing the exemption must obtain service tax registration certification; the amendment is effected under the powers of the Finance Act and takes effect on the notification's stated commencement date.

Basic exemption limit raised for service tax, increasing the threshold for registration and taxable liability.
Amendment to Notification No. 6/2005-Service Tax substitutes the words "eight lakh rupees" wherever they occur with "ten lakh rupees", thereby raising the basic exemption limit under that notification. The amendment is effected by Notification No. 8/2008-Service Tax, made under sub section (1) of section 93 of the Finance Act, 1994, and comes into force on the 1st day of April, 2008.

Composition scheme for works contracts: amendment increases the service tax composition rate, effective on publication of the notification.
Amendment substitutes the earlier composition percentage in rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 with a higher percentage, changing the composition levy applicable to works contracts; the amendment takes effect on publication in the Official Gazette.

Cross-border digital services tied to India-located goods or property are treated as performed in India for service tax purposes.
Services provided from outside India via the internet or any electronic network that are provided in relation to goods, material or immovable property situated in India at the time of provision shall be treated as taxable service performed in India, whether or not performed in India, for services falling under sub clauses (zzg), (zzh) and (zzi) of clause (105) of section 65.

Export of services classification extended to electronically delivered services tied to goods or property situated outside India.
Where services under sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 provided through internet or an electronic network relate to goods, material or immovable property situated outside India at the time of provision, such services shall be treated as taxable service performed outside India irrespective of where they are performed.

Advance Service Tax payment permitted with required intimation and adjustment; revision period extended and penalty relief for nil returns.
The Amendment permits voluntary advance payment of service tax and adjustment against subsequent liabilities; payers must intimate the jurisdictional Superintendent within fifteen days and disclose advances and adjustments in the subsequent return under section 70. It raises the monetary threshold in rule 6(4B)(iii), extends the revised return period under rule 7B to ninety days, and authorises reduction or waiver of penalty under rule 7C where gross service tax payable is nil and sufficient reason exists for non-filing.

Export-related service exemptions: courier and transport services exempt when documentary evidence links service use directly to export shipments.
The amendment exempts courier and specified transport services received by exporters when used for export of goods, subject to documentary and linkage conditions: courier receipts must specify the exporter's IEC, export invoice number, nature and destination of the courier and recipient details and exporters must produce evidence linking the service to export; transport services must move goods directly from place of removal to the inland container depot, port or airport identified on the exporter's invoice, with corresponding details on lorry receipt and shipping bill and a declaration in the refund claim about non export use.

Constitution of committee under section 86(1A) for appellate areas; LTU Chennai commissioners added to the notification table.
The Central Board of Excise & Customs amends a prior service tax notification to insert entries designating the Commissioner of Central Excise and Service Tax, Large Tax Payers Unit, Chennai; the Commissioner of Central Excise (Appeals), Large Tax Payers Unit, Chennai; and the Commissioner of Central Excise Chennai I as the named appellate functionaries for specified areas, thereby fixing appellate responsibility under the existing statutory notification framework.

Constitution of appellate committee under section 86(1A) expands chief commissioner representation for service tax appeals.
Amendment under section 86(1A) of the Finance Act, 1994 modifies Notification No. 18/2007-Service Tax by inserting TABLE entries that expand the committee of chief commissioners for appeals to the appellate Tribunal to include the Chief Commissioner of Central Excise and Service Tax (Large Tax Payers Unit), the Commissioner of Central Excise and Service Tax (Large Tax Payers Unit), and the Chief Commissioner of Customs, effected by Notification No. 01/2008-Service Tax.