Service tax deferment on rail freight extended by substituting April with July, postponing the levy for three months.
Substitutes the word 'April' with 'July' in paragraph 3 of Notification No. 09/2010-Service Tax, thereby extending the deferment of service tax on rail freight for an additional three-month period under the powers of section 93(1) of the Finance Act, 1994.

Service tax deferral for rail freight: effective date shifted later, extending the period before levy applies.
Amendment postpones the effective date for service tax on rail transport of specified goods by substituting the month 'April' with 'July' in paragraph 2 of the principal notification, exercising powers under the Finance Act and citing public interest; no other substantive changes to scope or conditions are made.

Service tax deferment on rail freight extended for container transport; effective date moved from April to July.
The amendment postpones the effective date for service tax measures on rail freight by substituting the word April with July in paragraph 2 of Notification No. 07/2010-Service Tax, thereby deferring implementation; it also rescinds an earlier notification and exempts transport of goods in containers by rail under the principal notification.

Service Tax appeals committee constitution amended; Mumbai Commissioners' jurisdictional entries revised under Section 86(1A).
Amendment revises the Table in Notification No. 19/2007-Service Tax by substituting the entry at Sl. No. 34 to specify the Commissioners associated with the jurisdictions of Commissioner of Service Tax-I and Commissioner of Service Tax-II, Mumbai, and by substituting the words in column (2) against Sl. No. 55 with the designation Commissioner of Service Tax-I, Mumbai, thereby realigning appellate committee composition and jurisdictional designations under the Finance Act appeals provision.

Constitution of committee of chief commissioners expanded to create Service Tax Mumbai-I and Mumbai-II for appellate jurisdiction adjustment.
The amendment inserts the words "Service Tax Mumbai-I, Service Tax Mumbai-II" in the Table against Sl. No.17, column (3) of Notification No. 18/2007-Service Tax, thereby creating two specified Service Tax designations for the Mumbai area for purposes of the committees constituted under the notification framework governing appeals to the appellate tribunal.

Exemption for packaged software amended to substitute 'the buyer' with 'him', clarifying taxable service language.
The corrigendum substitutes "the buyer" with "him" in the Service Tax notification that exempts the service of providing packaged or canned software intended for single use and packed where the appropriate customs duty has been paid, leaving the exemption's eligibility criteria intact.

Service tax exemption for packaged single-use software when customs duties are paid, subject to packing and importer conditions.
Exempts the service of providing packaged or canned software intended for single use from service tax, subject to three conditions: the right to use document, if any, must be packed with the software; the importer must have paid appropriate customs duties on the full amount charged to him; and the importer must not avail the benefit under the referenced customs notification.

Territorial scope of India expanded to include continental shelf and EEZ installations, subjecting received services to import rules.
The rules expand the definition of India to include installations, structures and vessels on the continental shelf and in the exclusive economic zone for activities related to prospecting, extraction or production of mineral oil and natural gas and their supply, thereby subjecting services received on such installations to import of services rules. Rule 3 is amended to add sub clause (m) to a cross reference and to omit bracketed letters (m), (s), (t), (u) from clause (ii), reallocating certain service categories and moving specified services into the residuary import category.

Exclusion of government taxes on air passengers removed from service tax valuation if separately shown on the ticket or invoice.
Rule 6(2) of the Service Tax (Determination of Value) Rules, 2006 is amended by inserting clause (v) to exclude from service tax valuation the taxes levied by any Government on a passenger travelling by air, provided those taxes are shown separately on the ticket or invoice issued to the passenger.

Service tax extension to continental shelf and EEZ covers services for construction and supply related to oil and gas installations.
The Central Government extends Chapter V of the Finance Act, 1994 to the whole continental shelf and exclusive economic zone of India and to installations, structures and vessels within them, covering any service for construction of installations, structures and vessels used for prospecting, extraction or production of mineral oil and natural gas and the supply of such items, and any service provided by or to such installations, structures and vessels including supply of goods connected with those activities.

Exemption for online information and database access services by eligible Indian news agencies, subject to specified eligibility and income-use conditions.
Exempts taxable services relating to on-line information and database access or retrieval services and business auxiliary services provided by an Indian news agency from service tax, conditioned on the agency being notified as set up in India solely for collection and distribution of news, being specified under the Income Tax Act provision referenced, and applying or accumulating income for collection and distribution of news without distributing income to members.

Service tax exemption for installation and commissioning of agricultural and cold storage equipment, later rescinded.
Central Government notification exempts from service tax the taxable service in sub-clause (zzd) of clause (105) of section 65 of the Finance Act for: erection, commissioning or installation of mechanised food grain handling systems; erection, commissioning or installation of equipment for setting up or substantial expansion of cold storage; and installation and commissioning of machinery or equipment for initial setting up or substantial expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat, with the notification taking effect on gazette publication and later rescinded.

Service tax exemption for transmission of electricity: taxable transmission services were exempted, later rescinded by subsequent notification.
The Central Government exempted the taxable service provided for transmission of electricity from the whole of service tax leviable under the Finance Act by statutory notification exercising delegated powers in the public interest; that exemption was subsequently rescinded by a later notification.

Service tax exemption for seed testing and certification services, covering technical testing, analysis, inspection and certification.
Exempts from service tax the taxable services provided by Central or State Seed Testing Laboratories and Seed Certification Agencies notified under the Seeds Act, 1966, where such services consist of technical testing and analysis or technical inspection and certification of seeds; the exemption is exercised under the Finance Act and takes effect on publication in the Gazette of India.

Service tax abatement for rail transport: notification entry substituted and a future commencement date fixed under executive power.
Amendment substitutes the entry at S.No.11, column (3) of Notification No.1/2006-Service Tax to read Transport of goods by rail, effectuating the notified description relevant to the abatement treatment; the amendment is made under the Finance Act and is stated to come into force on the first day of July, 2012.

Service tax exemption for rail transport of specified goods shields listed commodities from service tax under the Finance Act.
Exempts from service tax the taxable service of transporting specified goods by rail, listing categories such as defence equipment, railway materials, postal mail bags, disaster relief materials, passengers' luggage and household effects, parcels and numerous low rate commodities and perishables, and certain petroleum products and kerosene for public distribution; the exemption is made under section 93(1) of the Finance Act and is stated to come into force on the first day of July, 2012.

Rescission of exemption for transport of goods in containers by rail takes effect from a revised notified commencement date.
Rescinds the prior service tax notification exempting transport of goods in containers by rail under section 93(1) of the Finance Act, 1994, preserving things done or omitted before rescission and specifying a substituted commencement date, with subsequent notifications altering that effective date.

Export of Services classification: reassigns certain professional and event services to residuary category and clarifies territorial scope.
The amendment to Export of Services Rules, 2005 modifies rule 3 by reassigning certain services into the residuary classification through changes to sub rule (1) and omitting specified sub clauses, and by revising sub rule (2) to remove one clause and replace the Explanation to state that "India" includes installations, structures and vessels on the continental shelf and exclusive economic zone for purposes related to prospecting, extraction, production and supply of mineral oil and natural gas.

Service tax rescission withdraws government exemption for group personal accident insurance services provided to employees.
The Central Government has rescinded the earlier service tax notification that exempted services provided by the Government of Rajasthan under the Group Personal Accident Scheme to its employees in relation to general insurance business, withdrawing that exemption prospectively. The rescission is subject to a savings provision preserving actions taken or omissions occurring before the rescission and is effected under the government's fiscal authority on grounds of public interest.

Exemption for essential food items expanded to include food grains and pulses under the road goods transport service.
Substitutes the words "eggs or milk" in the opening paragraph of Notification No.33/2004-Service Tax with "eggs, milk, food grains or pulses", thereby extending the exemption within the Transport of Goods by Road (GTA) service to include food grains and pulses. The amendment is effected under the Finance Act, 1994 and comes into force upon publication in the Gazette of India.