Vocational training institute definition clarified to cover ITIs and ITCs affiliated to NCVT offering designated apprenticeship trades.
The Explanation in Notification No.24/2004-Service Tax is amended to define "vocational training institute" as an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961; the amendment is effected under section 93(1) of the Finance Act, 1994 and is effective from the date of publication in the Gazette of India.

Service tax exemption for packaged software: exempt where excise duties are paid and license is bundled with the product.
Service Tax exemption applies to packaged or canned software intended for single use when (i) any right-to-use document is packed with the software, (ii) the manufacturer, duplicator or copyright holder has paid appropriate excise duties on the entire amount received from the buyer, and (iii) that person does not avail a concurrent central excise benefit.

Electronic payment and filing requirement: prior-year service tax above threshold mandates electronic returns and payments.
The Service Tax (Amendment) Rules, 2010, effective 1 April 2010, require electronic deposit of service tax through internet banking where an assessee paid total service tax of ten lakh or more in the preceding financial year, including amounts paid by utilisation of CENVAT credit; they also require electronic filing of the return for assessees meeting the same threshold.