Service tax exemption for airport construction services: construction provided wholly within airports was exempted from service tax.
Exempts the taxable service of commercial or industrial construction when provided wholly within an airport from the whole of service tax leviable thereon under the Finance Act; the exemption was made effective on 1st July, 2010 and is later recorded as rescinded by a subsequent notification.

Service tax exemption for specified port and airport services allows designated handling, storage, transport and site works to be tax-exempt.
Exemption from service tax is granted for specified taxable services provided wholly within a port, other port or airport, covering cargo handling related to agricultural produce or goods for cold storage; storage and warehousing services by storage or warehouse keepers including cold storage services; transport of export goods in an aircraft by an aircraft operator; and site formation, clearance, excavation, earthmoving, demolition and similar activities; the notification specifies its commencement and was later rescinded by a subsequent notification.

Abatement extension for port and airport services expands eligible service categories, widening notified tax concessions.
The notification amends the principal service tax abatement schedule by substituting additional classification identifiers into specific table entries so that services provided within ports, airports and other ports falling under the newly inserted categories become eligible for the abatement; a corrigendum corrected an omitted item in the original amendment and the changes operate from the stated effective date under the Finance Act empowering provision.

Invoice recognition for airline tickets: tickets qualify as invoices despite omission of registration, service classification or receiver address.
The amendment treats a passenger ticket issued by an aircraft operator as an invoice, bill or challan for service tax purposes, whether or not it contains the provider's registration number, service classification or recipient's address, provided the ticket contains other particulars required under the relevant sub rule of rule 4A.

Service tax exemption for port construction services removes tax on specified works carried out wholly within port premises.
Exempts the taxable service of commercial or industrial construction provided wholly within a port for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways from service tax; the exemption is territorial in scope, limited to services provided wholly within a port, and was instituted by executive notification subject to later rescission.

Service tax refund: inclusion of airport authority services at airports for exports enabling refund eligibility under amended notification.
Amendment inserts entry 18(zzm) in Notification No. 17/2009 to treat Service provided by airports authority or any other person in any airport in respect of the export of goods as eligible for refund of service tax, made under sub-section (1) of section 93 of the Finance Act, 1994 and published as Notification No. 37/2010-Service Tax.

Advance payment exemption for pre-cutoff services caps service tax to value equal to advance received before cutoff.
Service tax exemption applies to new and extended taxable services for which consideration was received in advance before the appointed date, limiting tax to the amount calculated on a value equivalent to such advance payment. The exemption excludes services in clause (zzc) and (zzzz) of sub section (105) of section 65 (Commercial Training or Coaching Centre and Renting of immovable property). "Appointed date" means 1st July, 2010 and "advance payment" means consideration received for the services. The exemption is issued under section 93(1) of the Finance Act, 1994 and is effective upon Gazette publication.

Exemption to transport of goods by rail extended further by government amendment, delaying its scheduled expiry.
The notification amends the principal Service Tax notification to extend the exemption for transport of goods by rail by substituting the previously stated expiry month with a later month, thereby continuing the exemption under the Finance Act framework.

Extension of rail goods transport service tax exemption to January next year by amendment replacing earlier July expiry.
The Central Government, exercising powers under section 93(1) of the Finance Act, 1994, amends Notification No.08/2010-Service Tax by substituting the word and figure 'July, 2010' in paragraph 2 with 'January, 2011', thereby extending the exemption for transport of goods by rail until January 2011; the change is effected by Notification No.34/2010-Service Tax.

Exemption for transport of goods by rail extended to January 1, 2011, postponing its prior scheduled expiry.
Extends the service tax exemption for transport of goods by rail by amending Para 2 of Notification No.07/2010-Service Tax to substitute the word and figure 'July, 2010' with 'January, 2011', thereby prolonging the period during which the rail goods-transport service remains exempt from service tax.

Service tax exemption for electricity distribution services exempts services to authorised distributors from service tax upon notification.
The Central Government exempts taxable services supplied to a distribution licencee, distribution franchisee, or any other person authorised to distribute electricity from the whole of service tax leviable on services provided for the distribution of electricity; the exemption takes effect upon publication in the Official Gazette and is later noted as rescinded by a subsequent notification.

Service exemption for specified services within ports and airports removes service tax liability on listed public and utility services.
Exemption from service tax applies to specified services when provided within a port or an airport, covering repair of government-owned vessels, repair treated as manufacture, supply of water and electricity, medical treatment by recognised health establishments excluding cosmetic/plastic surgery, formal education (excluding commercial coaching), fire service agency services, and pollution control services; government-vessel exemption excludes public sector undertakings and the exemption operates only where the services are performed within the port or airport.

Sponsorship services exemption for tournaments organized by specified sports and educational bodies, removing service tax liability in those cases.
Sponsorship services relating to tournaments or championships are exempt from service tax when provided for events organized by specified bodies, including national-level federations, university and school sports associations, disability sports associations, the Central Civil Services cultural and sports board, National Games organizers, and events under the PYKKA scheme; the exemption removes the whole of the service tax leviable under the Finance Act and took effect from the first day of July, 2010.

Exemption for construction services limited where land cost is included; completion-only services and separate land recovery excluded.
Introduces a 75% exemption for commercial or industrial construction and construction of a complex where the gross amount charged includes the value of land, with the gross amount to include value of goods and materials supplied or used by the service provider. The exemption excludes cases confined to completion and finishing services and those where the cost of land has been separately recovered from the buyer.

Service tax exemption for construction of complexes supplied to national urban renewal and housing schemes applies to qualifying projects.
The Central Government exempts the taxable service of construction of complex, as referred in the Finance Act, when provided to the Jawaharlal Nehru National Urban Renewal Mission and the Rajiv Awaas Yojana, from the whole of the service tax leviable under section 66; the exemption commenced on 1 July 2010 and was later rescinded by a subsequent notification.

Service tax exemption for regional air passengers covering specified northeast states and Bagdogra airport, made effective July.
Exemption of service tax on air passenger transport applies where passengers embark or terminate journeys at airports in the listed northeastern states and Bagdogra; the exemption removes the whole of service tax leviable under section 66 for such passengers, was brought into force on the first day of July, and was later rescinded by a subsequent notification dated 20 June 2012.

Service tax cap for air travel: exemption limits set per journey and capped at a percentage of ticket value.
Exempts from service tax the portion of air passenger service charges in clause (zzzo) of section 65 that exceeds the lesser of a fixed per journey rupee amount or ten percent of the gross ticket value for economy class travel; exemption excludes cases where CENVAT credit has been taken and defines economy class by lowest standard fare or sole class. Effective 1 July 2010.

Air transport transit exemption: service tax not levied on in transit passengers and on aircraft crew provided conditions met.
The notification exempts air transport services from service tax where the recipient is a person arriving at a customs airport from abroad who remains in transit without passing through immigration or leaving the customs area and continues onward outside India, and also exempts services to persons employed or engaged by the aircraft operator on board the aircraft.

Commencement Date: service tax provisions and amendments under the Finance Act effective from first July 2010.
The Central Government appoints the 1st day of July, 2010 as the date on which provisions of the Finance Act, 2010 relating to taxable services and amendments to existing service tax provisions shall come into force, under the exercise of statutory commencement powers and published by the Department of Revenue as a formal notification.

Modular Employable Skill course services by SDIS-registered providers are exempted from service tax, with approved course list and fees.
Exempts taxable services under sub-clause (zzc) of clause (105) of section 65 of the Finance Act, 1994, when provided in relation to Modular Employable Skill courses approved by the National Council for Vocational Training and delivered by Vocational Training Providers registered under the Skill Development Initiative Scheme with the Directorate General of Employment and Training, from the whole of the service tax leviable under section 66, effective on publication; includes an attached schedule of approved MES courses, course codes, durations, fees and eligibility, and notes subsequent rescission by Notification No. 34/2012.