Sponsorship services exemption for tournaments organized by specified sports and educational bodies, removing service tax liability in those cases.
Sponsorship services relating to tournaments or championships are exempt from service tax when provided for events organized by specified bodies, including national-level federations, university and school sports associations, disability sports associations, the Central Civil Services cultural and sports board, National Games organizers, and events under the PYKKA scheme; the exemption removes the whole of the service tax leviable under the Finance Act and took effect from the first day of July, 2010.

Exemption for construction services limited where land cost is included; completion-only services and separate land recovery excluded.
Introduces a 75% exemption for commercial or industrial construction and construction of a complex where the gross amount charged includes the value of land, with the gross amount to include value of goods and materials supplied or used by the service provider. The exemption excludes cases confined to completion and finishing services and those where the cost of land has been separately recovered from the buyer.

Higher Education Cess exemption for Tenth Schedule goods removes the levy under specified Finance Act provisions.
The Central Government, exercising powers under the Central Excise Act and specified Finance Act provisions, exempts all goods listed in the Tenth Schedule to the Finance Act, 2010 from the Higher Education Cess, removing the levy on those specified goods as a public interest exemption.

Exemption from education cess: goods in the Tenth Schedule relieved of education cess under Finance Act provisions.
Exempts goods specified in the Tenth Schedule to the Finance Act, 2010 from the Education Cess levied under sections 91 and 93 of the Finance (No.2) Act, 2004, by Notification No. 28/2010 Central Excise dated June 22, 2010, exercising powers under section 5A(1) of the Central Excise Act, 1944 and stating the exemption is in the public interest; the notification was later rescinded.

Service tax exemption for construction of complexes supplied to national urban renewal and housing schemes applies to qualifying projects.
The Central Government exempts the taxable service of construction of complex, as referred in the Finance Act, when provided to the Jawaharlal Nehru National Urban Renewal Mission and the Rajiv Awaas Yojana, from the whole of the service tax leviable under section 66; the exemption commenced on 1 July 2010 and was later rescinded by a subsequent notification.

Service tax exemption for regional air passengers covering specified northeast states and Bagdogra airport, made effective July.
Exemption of service tax on air passenger transport applies where passengers embark or terminate journeys at airports in the listed northeastern states and Bagdogra; the exemption removes the whole of service tax leviable under section 66 for such passengers, was brought into force on the first day of July, and was later rescinded by a subsequent notification dated 20 June 2012.

Service tax cap for air travel: exemption limits set per journey and capped at a percentage of ticket value.
Exempts from service tax the portion of air passenger service charges in clause (zzzo) of section 65 that exceeds the lesser of a fixed per journey rupee amount or ten percent of the gross ticket value for economy class travel; exemption excludes cases where CENVAT credit has been taken and defines economy class by lowest standard fare or sole class. Effective 1 July 2010.

Air transport transit exemption: service tax not levied on in transit passengers and on aircraft crew provided conditions met.
The notification exempts air transport services from service tax where the recipient is a person arriving at a customs airport from abroad who remains in transit without passing through immigration or leaving the customs area and continues onward outside India, and also exempts services to persons employed or engaged by the aircraft operator on board the aircraft.

CENVAT credit eligibility expanded to include dumpers or tippers registered to service providers for specified output services.
The CENVAT Credit Rules, 2004 are amended by inserting sub clause (C) in rule 2(a) to include dumpers or tippers under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 as eligible where such vehicles are registered in the name of the provider of output service and are used for providing the taxable output services specified in sub clauses (zzza) and (zzzy) of clause (105) of section 65 of the Finance Act, 1994.

Commencement Date: service tax provisions and amendments under the Finance Act effective from first July 2010.
The Central Government appoints the 1st day of July, 2010 as the date on which provisions of the Finance Act, 2010 relating to taxable services and amendments to existing service tax provisions shall come into force, under the exercise of statutory commencement powers and published by the Department of Revenue as a formal notification.

Clean Energy Cess: producers must register, self-assess and pay monthly cess with filing and inspection obligations.
The Clean Energy Cess Rules, 2010 levy cess on removal of raw coal, raw lignite and raw peat, require producers to register with the jurisdictional Central Excise Officer within thirty days, self-assess monthly cess, show cess separately on invoices, and pay by the fifth day of the second month after removal. Producers must keep detailed accounts and file Form I monthly with payment evidence; officers may inspect premises and records. Late payment attracts interest, defaults beyond thirty days deem goods cleared without payment, and contraventions invite penalties and confiscation with recovery under Central Excise law.

Clean energy cess exemption for tribal customary extraction: goods produced under traditional rights are excluded from the levy.
Goods produced or extracted by local tribals in the State of Meghalaya under their traditional and customary rights, without any license or lease required under existing law, are exempt from the clean energy cess leviable under section 83 of the Finance Act, 2010, the Central Government having exercised its powers under that Act read with section 5A of the Central Excise Act, 1944 in the public interest.

Clean energy cess exemption for specified fuel goods where applicable cess was paid at the raw coal, lignite or peat stage
Goods under Central Excise Tariff headings 2701-2703 are exempted from the clean energy cess except raw coal, raw lignite and raw peat; the exemption applies only if the applicable cess has been paid at the stage of the raw coal, raw lignite or raw peat from which those goods are produced.

Clean Energy Cess exemption caps excess levy per tonne, reducing cess liability under the Finance Act framework.
Notification limits Clean Energy Cess liability by exempting, under section 83 of the Finance Act, 2010 read with section 5A of the Central Excise Act, 1944, any amount of cess leviable under the Tenth Schedule that exceeds the amount calculated at a capped per tonne rate of fifty rupees.

Applicability of Central Excise Act provisions: specified excise provisions extended to govern the clean energy cess regime.
A notification under sub section (7) of section 83 of the Finance Act, 2010 declares that a specified list of provisions and designated chapters of the Central Excise Act, 1944 shall be applicable to corresponding matters arising under the clean energy cess imposed by the Finance Act, 2010, thereby importing those excise law provisions into the cess regime.

Clean Energy Cess commencement under Finance Act provisions; Chapter VII to be brought into force by government appointment.
The Central Government, exercising the power conferred by the commencement provision of the Finance Act, 2010, appoints a date for the coming into force of Chapter VII, thereby activating the statutory provisions establishing the Clean Energy Cess.

Special Economic Zone designation: sector-specific IT SEZ notified, approval committee constituted and zone deemed inland container depot.
Notification designates parcels in Village Kallahalli, Taluka Nanjungud, District Mysore as a Special Economic Zone for electronic hardware and software including IT and ITES, records grant of a letter of approval for its development, operation and maintenance, constitutes an Approval Committee with specified ex officio members and a developer special invitee, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act.

Scientific research approval establishes conditions for organizations to qualify for research-expenditure deduction and reporting obligations.
Approval is conferred on Bhartiya Vaidayak Samanvaya Samiti, Nagpur, as an 'Other Institution' for scientific research under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E, from assessment year 2007-08, subject to conditions requiring utilization of sums for research, research to be carried out by faculty or enrolled students, maintenance of separate books for research receipts and expenditures, statutory audit by a qualified accountant, and a certified statement of donations and amounts applied to research to be furnished with the audit report by the return filing due date.

Special Economic Zone expansion: additional land included under SEZ Act to enlarge pharmaceutical SEZ area.
The Central Government, under the Special Economic Zones Act and Rules, notifies inclusion of an additional 9.29 hectares proposed by M/s. Divi's Laboratories Limited into the pharmaceutical SEZ previously notified by S.O. 720(E), increasing the SEZ's total area to 114.786 hectares and specifying the survey numbers and areas comprising the addition.

Anti dumping duty imposed on imports of specified phosphorous compounds, with definitive duties tied to origin and producer/exporter details.
Definitive anti dumping duty is imposed on imports of Phosphorus Pentachloride (PCL5) and Trimethyl Phosphite (TMP) originating in or exported from the People's Republic of China, with duties specified by tariff sub heading and by named producer/exporter combinations. Duties apply for five years from the relevant trigger dates, are payable in Indian currency, and conversion from the stated currency is to follow the exchange rate notified under the Customs Act with the bill of entry date as the relevant date.