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tax leviable thereon under the Finance Act; the exemption was made effective on 1st July, 2010 and is later recorded as rescinded by a subsequent notification.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excavation, earthmoving, demolition and similar activities; the notification specifies its commencement and was later rescinded by a subsequent notification.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.

Special Economic Zone designation deemed Inland Container Depot, and Approval Committee constituted for chemicals SEZ under SEZ Act
The Central Government notified modification of a sector specific chemicals SEZ at Vilayat and Vorasamni, recording de notification of part of the area, constituted an Approval Committee composed of named ex officio members and a developer special invitee for approvals under the SEZ Act, and appointed 11 February 2008 as the date the SEZ is deemed an Inland Container Depot under the Customs Act.

Delegation of investigatory powers: director-level authority empowered to exercise specified company investigation powers when inspectors are appointed.
Delegation authorises a director-level official to exercise specified powers of section 240 of the Companies Act only in cases where the Central Government appoints its officers as inspectors to investigate company affairs under the Act; the delegation is limited, conditional, and tied to inspector-led inquiries.

Appointment of Value Added Tax inspectors to assist the Commissioner under Delhi VAT Act, effective on assumption of charge.
Acting under the Delhi Value Added Tax Act and the Delhi Value Added Tax Rules, the Lt. Governor appoints six named officers as Assistant Value Added Tax Officers to assist the Commissioner of Value Added Tax in administration of the Act, with each appointment effective from the date of assumption of charge.

Appointment of Value Added Tax Inspectors to assist the Commissioner in administering the VAT framework and enforcement.
The Lt. Governor, exercising powers under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appoints specified officers as Value Added Tax Inspectors from the date of assumption of charge to assist the Commissioner of Value Added Tax in administering the Act.

Rescission of anti dumping duty notification ends that specific duty while preserving prior actions under statutory authority.
The Central Government rescinds Notification No.115/2009 Customs imposing anti dumping duty on imports of polyvinyl chloride paste resin, exercising powers under section 9A of the Customs Tariff Act and the Anti Dumping Rules, with a saving clause preserving actions or omissions prior to rescission.

Anti-dumping duty on Emulsion PVC Resin from European Union maintained and specified measures continue to address dumped imports.
Imposition of a definitive anti-dumping duty on Poly Vinyl Chloride Paste Resin (Emulsion PVC Resin) originating in or exported from the European Union after a sunset review found significant dumping margins and continuing injury to the domestic industry; duty is specified per metric tonne in US dollars for listed Customs Tariff subheadings, payable in Indian currency, effective for the notified period and calculated using the notified rate of exchange on the bill of entry date.

Import prohibition on milk products from China extended as a temporary public interest trade restriction under foreign trade powers.
The Government, exercising powers under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, issued Notification No. 49/2009 2014 extending the prohibition on imports of milk and milk products from China, including chocolates, chocolate products, candies, confectionery and food preparations containing milk or milk solids; the extension is framed as a public interest trade restriction and continues prior notifications as an official Gazette notification.

Customs amendment updates tariff entry to designate melting scrap of iron or steel as the specified commodity for duty purposes.
The Central Government amends the tariff table in Notification No. 21/2002-Customs by substituting, against the specified serial number in column (3), the entry Melting scrap of iron or steel (other than stainless steel), thereby altering the tariff classification for that commodity as published in the Gazette.

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.