Amendment to Taxation of Services rules adds additional service entries to clause (i), expanding taxable inbound services.
The Third Amendment substitutes in rule 3, clause (i) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 the bracketed references "(zzzzm) and (zzzzu)" with "(zzzzm), (zzzzu), (zzzzv) and (zzzzw)", thereby adding two additional specified service entries; the amendment is effective 1 May 2011.

Amendment to Export of Services Rules expands specified clause list, altering scope of eligible services.
Amendment to the Export of Services Rules, 2005 substitutes the bracketed letters and words in rule 3(1)(i), expanding the referenced list from "(zzzzm) and (zzzzu)" to "(zzzzm), (zzzzu), (zzzzv) and (zzzzw)"; promulgated as the Export of Services (Third Amendment) Rules, 2011, under powers of the Finance Act with commencement on 1st May, 2011.

Tax option for life insurers allows payment on disclosed investment-adjusted premium or a fixed percentage when not disclosed.
Insurers carrying on life insurance business may elect an option to pay tax either on gross premium reduced by amounts allocated for investment or savings when such allocations are disclosed to the policy holder at the time of service, or otherwise by paying a prescribed fixed percentage of the gross premium; this option replaces charging service tax at the general rate and is not available where the entire premium is only towards risk cover in life insurance.

Service tax on hospitality services: AC restaurants serving alcohol and short-stay accommodation now taxable under amended notification.
Amendment adds two entries to Notification No.1/2006-Service Tax, effective 1 May 2011: service tax applies to restaurants with any air-conditioned area and a licence to serve alcoholic beverages for on-premises serving of food or beverages; and to hotels, inns, guest houses, clubs or campsites for accommodation provided for continuous periods of less than three months. Both entries are inserted into the Table of the principal notification.

Service tax exemption for preschool and recognised training removes liability where courses are provided by commercial coaching centres.
Exempts preschool coaching and coaching or training that leads to a certificate, diploma, degree or other educational qualification recognised by law from the whole of service tax when provided by commercial coaching or training centres; the exemption operated from the notified commencement date and was later rescinded by a subsequent notification.

Rescission of notification withdraws prior service tax rule while preserving actions taken before its repeal.
The Central Government, acting in the public interest under powers conferred by the Finance Act, rescinds the earlier service tax notification of 2006 and includes a savings clause preserving validity of acts or omissions prior to the rescission; the rescission takes effect from the specified commencement date, thereby withdrawing the prior notification's prospective application.

Accommodation service tax exemption applies when declared tariff for a unit of accommodation falls below specified threshold.
The Central Government exempts the taxable accommodation service under sub-clause (zzzzw) of clause (105) of section 65 from service tax under section 66 when the declared tariff is less than rupees 1000 per day, effective 1 May 2011 and later rescinded; "declared tariff" includes charges for all amenities provided in the unit (such as furniture, air-conditioner, refrigerator) but excludes discounts on published charges.

Service tax exemption for clinical establishments removes levy on the specified taxable service under the Finance Act.
The Central Government exempted the taxable service provided by clinical establishments, relieving that specified taxable service from the whole of service tax leviable under the Finance Act, effective from the stated commencement date; that exemption was subsequently rescinded by a later notification.

Commencement of Finance Act appointment brings the Act into force from the notified date by government notification under section 74.
The Central Government, invoking its statutory commencement powers, notifies the specific day on which the Finance Act shall come into force, formalised by Gazette publication and followed by a corrigendum correcting the original notification.

Point of Taxation Rules amendment replaces 'this sub-rule' with 'these rules', clarifying the rule wording.
Corrigendum amends the Point of Taxation Rules, 2011 by directing that in rule 9 the phrase "this sub-rule" shall be read as "these rules", changing the referential scope of that provision and correcting the wording of notification No. 25/2011-Service Tax.

Continuous supply classification of telecommunication and works-contract service portions alters point-of-taxation treatment under service tax rules.
Telecommunication service and the service portion in execution of a works contract are notified to be treated as continuous supply for purposes of the Point of Taxation Rules, 2011, thereby fixing the point-of-taxation treatment for these taxable services under the Finance Act and the said rules.

Service tax coverage expanded to include any bank, including foreign banks, and money changers for taxable transactions.
The notification substitutes the phrase "a Scheduled bank, by any other Scheduled bank" with "any bank, including a bank located outside India, or money changer, by any other bank or money changer," thereby extending the notification's coverage to include non-scheduled and foreign banks and money changers; the amendment takes effect on 1 April 2011 under powers conferred by the Finance Act.

Service tax invoicing: continuous supplies must prompt invoices upon completion of contractual payment events; exchange fee tiers added.
Amendment effective 1 April 2011: rule 4A replaces "provision of" with completion of and mandates that for continuous services providers must issue invoices within fourteen days after each contract event obliging payment. Rule 6 clarifies treatment where invoice amounts are renegotiated for deficient services or contractual terms, requires refunds where applicable, and revises sub rule 7B to a tiered currency exchange fee structure with an annual, irrevocable option for the service provider.

Point of Taxation timing revised: invoice issuance, receipt of payment or advances determine service tax liability with transitional rules.
Amendments to the Point of Taxation Rules, 2011 define the point of taxation as the time of invoicing or, if no invoice is issued within fourteen days of completion, the date of completion; payments or advances received before invoicing fix the point of taxation on receipt. Continuous supply rules mirror this approach, with contractual events deemed completion dates. The phrase "change in effective rate of tax" replaces prior terminology and includes changes in the taxable portion of value. Specified services and persons have payment-based tax points subject to stated exceptions and transitional provisions exclude completed services and pre-existing invoices.

Reference rate timing changed to 'at that time' for service tax valuation, altering when exchange rates are applied.
The amendment substitutes the phrase "reference rate for that currency for that day" with "reference rate for that currency at that time" in the Service Tax (Determination of Value) Rules, 2006, thereby specifying a moment-based reference rate for valuing taxable services under the valuation framework.

Taxation of cross-border services: amendment omits (zzh) from rule 3 proviso, altering applicability under the rules.
Amendment removes the bracketed letters "(zzh)" from clause (ii) of the second proviso to rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, effected under powers of the Finance Act, 1994, and coming into force on the 1st day of April, 2011.

Export of Services Rules amendment removes bracketed reference in rule 3, altering the statutory text under service tax rules.
The Export of Services (Second Amendment) Rules, 2011 effect a textual revision by deleting the brackets and letters "(zzh)" from the second proviso to clause (ii) of sub rule (1) of rule 3 of the Export of Services Rules, 2005; the amendment is notified under the Finance Act authority and takes effect from the commencement date in the notification.

Service tax notification amendment substitutes April with July in para three, altering the prescribed implementation timing under Finance Act powers.
Under powers conferred by section 93(1) of the Finance Act, the Central Government amends Notification No.09/2010-Service Tax by substituting the word 'April' with the word 'July' in paragraph 3 of the principal notification; the change is effected by Notification No.21/2011-Service Tax dated 30th March, 2011 and references the original Gazette entry and its prior amendment.

Service Tax amendment substitutes April with July in earlier notification, changing the operative implementation date.
The Central Government amends Notification No. 08/2010-Service Tax by substituting the word 'April' with the word 'July' in paragraph 2, thereby changing the month referenced as operative in that provision under the statutory powers invoked for the notification.

Amendment to Service Tax notification substitutes April with July, postponing the effective month under delegated authority.
Amendment to Notification No.07/2010-Service Tax substitutes the word 'April' with the word 'July' in paragraph 2 of the principal notification, effected by Notification No.19/2011-Service Tax under the delegated power conferred by section 93(1) of the Finance Act and grounded on satisfaction of public interest.