Service tax registration window allows liable persons for specified taxable services to file late applications before final deadline.
The Second Amendment to the Service Tax Rules, 1998 adds a proviso to rule 4(1) allowing persons liable for service tax in respect of the taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 to make an application for registration on or before the cutoff date specified by the Government.

Professional services exemption for practising accountants, company secretaries and cost accountants excludes specified certification and audit-related services.
Professional services rendered by practising chartered accountants, practising company secretaries and practising cost accountants are exempt from service tax when provided in their professional capacity to clients, except for specified certification, auditing, accounting, valuation and regulatory compliance services which remain taxable. Services by these professionals that fall within other defined categories of taxable services, such as management consultancy or manpower recruitment, are not covered by the exemption.

Exemption to mechanised slaughter house limits service tax liability for bovine slaughter services beyond a baseline threshold.
Exemption removes service tax on taxable service provided by a mechanised slaughter house to the extent the levy exceeds a specified per-bovine threshold, exercised by the Central Government in the public interest and effective from the stated October 1998 date.

Exemption for practicing chartered accountants protects non audit professional services from service tax when rendered in professional capacity.
The Central Government, under section 93 of the Finance Act, 1994, exempts taxable services other than auditing and accounting provided by a practising chartered accountant in his professional capacity to a client from the whole of service tax leviable thereon; the notification states it comes into force on the sixteenth day of October, 1998.

Exemption for security agency locker services removes service tax on charges for safe deposit lockers and vault security.
The Central Government exempted the taxable service provided by a security agency from service tax on the gross amount charged to clients for providing safe deposit lockers or security or safe vaults for the security of movable property, effective 16 October 1998; this exemption was rescinded by a later notification dated 9 July 2004.

Exemption for services to overseas projects when payment is made in convertible foreign exchange, relieving service tax.
Exemption granted for taxable services rendered in India to a client in respect of overseas projects where payment is received in convertible foreign exchange; such services are exempted from the whole of the service tax leviable thereon, with an operative commencement date specified.

Service tax registration and payment rules updated: monthly payments, half yearly returns, provisional assessments, and agent valuation options.
The amendment defines "half year" and "quarter", expands who is the person liable for service tax for telephone, insurance and clearing and forwarding services, prescribes registration in Form ST 1 within thirty days with centralised billing options and deemed registration if ST 2 is not issued within seven days; replaces payment timing to require monthly payment by the 25th (with a quarterly option for individuals/proprietorships/partnerships), prescribes deposit via Form TR 6, allows pro rata adjustments and provisional assessments with Form ST 3A, grants an air travel agent election to pay on basic fare basis, deems clearing agent value as gross remuneration, and mandates half yearly returns in Form ST 3/ST 3A.

Service tax amendment effective date established, bringing specified Finance Act provisions into force and enabling levy under designated subsections.
The Central Government, exercising powers under section 116 of the Finance (No. 2) Act, 1998, appoints a specified date as the date on which the Finance Act, 1994 is amended in accordance with that section, and declares that service tax shall be levied under the specified subsections of the relevant provision of the Finance Act, 1994 from that appointed date.

Tour operator service tax exemption removes service tax on tour-related services under delegated governmental authority.
The Government, exercising powers under the Finance Act, 1994, exempts taxable services provided by a tour operator relating to a tour from service tax, removing liability for service tax on those tour-related supplies for the period specified in the notification and reflecting a public-interest delegated exemption.

Exemption for air travel agents removes service tax on bookings for travel to listed diplomatic missions.
The Notification exempts taxable services provided by an air travel agent for booking passage for air travel to the diplomatic missions listed in the annexed schedule from the whole of service tax leviable under the service tax provision, exercised under powers conferred by the Finance Act; the exemption was subsequently rescinded by a later notification.

Service tax exemption for tour operators serving specified diplomatic missions, later rescinded under subsequent notification.
Service tax exemption granted by Notification No. 50/98-S.T. dated 15-6-1998 exempted the whole of service tax leviable on tour operator services provided to the diplomatic missions enumerated in the attached Schedule, removing service tax liability for those specified missions; the exemption was subsequently rescinded by a later notification.

Service tax exemption for goods transport, outdoor catering and pandal or shamiana services removes tax liability on specified providers.
Exempts from the whole of service tax the services provided to a customer by a goods transport operator for carriage of goods by road in a goods carriage; services provided to a client by an outdoor caterer; and services provided to a client by a pandal or shamiana contractor in relation to a pandal or shamiana, including any services rendered as a caterer.

Service tax exemption for specified service providers when supplying services to United Nations or recognised international organisations.
The Central Government exempts from the whole of the service tax under section 66 taxable services provided to the United Nations or an international organisation by the telegraph authority, insurers, advertising agencies, courier agencies, air travel agents, tour operators and security agencies. "International organisation" means an organisation declared under section 3 of the United Nations (Privileges and Immunities) Act, 1947, to which the Schedule to that Act applies.

Exemption for advertising and courier services extended by amending notification to include additional countries for UN-related services.
Amendment expands the service tax exemption for advertising and courier agencies providing services to the UN or international organisations by inserting additional country entries into the Schedule of Notification No. 44/98-Service tax (via Notification No. 47/98-Service tax dated 1-4-1998), adding Sl. Nos. 57-65 to identify jurisdictions covered by the exemption.

Appointment of Director General (Service Tax) as Central Excise Officer expands nationwide powers for service tax administration.
The notification appoints the Director General (Service Tax) as a Central Excise Officer, investing that officeholder with the full powers exercisable by the Chief Commissioner of Central Excise for administration, investigation, adjudication and enforcement in respect of taxable services under the Service Tax Rules and provisions of the Finance Act.

Service tax exemption for services to international organisations removes levy on advertising and courier services provided to UN.
The Central Government exempts from service tax the services provided by any advertising agency or courier agency when rendered to the United Nations or to an international organisation, with "international organisation" defined by reference to the United Nations (Privileges and Immunities) Act as one declared by the Central Government to which that Act's Schedule applies; the notification was later superseded by a subsequent notification dated 24-4-1998.

Exemption for services to diplomatic missions removes service tax on advertising and courier services to listed missions.
The Notification exempts taxable services provided by any advertising agency or courier agency to the diplomatic missions listed in the annexed Schedule from the whole of service tax leviable under the charging provision, relying on the Central Government's statutory power; later amendments added specified missions to the Schedule, and the Notification was subsequently rescinded by a later Notification.