Service tax registration threshold increased for special category persons, amending Form ST-1 and the governing notification.
Amends Form ST-1 by substituting in serial number 4, category (b)(ii) the monetary threshold from "seven lakh rupees" to "nine lakh rupees", effective 1 April 2008, under Notification No. 11/2008-Service Tax, thereby modifying the registration criterion for the special category of persons under the principal Notification No. 32/2005-Service Tax.

Registration threshold for special category service providers increased, altering eligibility for compulsory registration effective next fiscal year.
The amendment substitutes the monetary ceiling in rule 3(2) of the Service Tax (Registration of Special Category of Persons) Rules, 2005 with a higher amount, thereby increasing the registration threshold for special category persons; the amendment is issued under section 94 of the Finance Act, 1994 and comes into force on the 1st day of April, 2008.

CENVAT credit adjustment rules prescribe options and a procedural method to attribute credit to exempted goods and services.
Manufacturers and output service providers not maintaining separate accounts must either pay a fixed percentage of the value of exempted supplies or pay the CENVAT credit attributable to inputs and input services used for exempted goods/services. Sub-rule (3A) requires written intimation to the Superintendent, prescribes provisional monthly calculation formulas using prior-year proportions and current-month credits, annual reconciliation based on actual usage and values, payment or adjustment by 30 June of the succeeding year, interest on short-paid amounts, and reporting of provisional and final figures and adjustments.

Excise exemption adjustment for EOUs/EHTP/STP units alters customs duty computation and additional duty treatment on DTA clearances.
Amendment alters excise exemption for EOUs/EHTP/STP units clearing goods to DTA by treating aggregate customs duties on like goods as if basic customs duty were reduced by fifty percent and no additional duty under sub-section (5) of section 3 of the Customs Tariff Act were leviable, while providing that additional duty must be included in the aggregate where goods cleared to DTA are exempt from sales tax or VAT; an illustration clarifies the computation of basic and additional duty under the new treatment.

Concessional excise for pan masala with limited betel nut content subject to exclusive manufacture, branding and labelling conditions.
A new tariff entry grants a concessional Central Excise classification for goods containing a limited proportion of betel nut, subject to conditions: the manufacturing unit must exclusively produce those goods at the premises; the goods must not bear a brand name used for other specified tariff items; and the product packaging must declare the betel nut content.

Service tax threshold: registration required once exemption limit is exceeded, following amendment to prior notification.
Amends Notification No. 26/2005-Service Tax by substituting the monetary threshold in paragraph 1(ii) with a higher threshold, thereby changing when assessees availing the exemption must obtain service tax registration certification; the amendment is effected under the powers of the Finance Act and takes effect on the notification's stated commencement date.

Basic exemption limit raised for service tax, increasing the threshold for registration and taxable liability.
Amendment to Notification No. 6/2005-Service Tax substitutes the words "eight lakh rupees" wherever they occur with "ten lakh rupees", thereby raising the basic exemption limit under that notification. The amendment is effected by Notification No. 8/2008-Service Tax, made under sub section (1) of section 93 of the Finance Act, 1994, and comes into force on the 1st day of April, 2008.

SSI exemption amendment narrows exempted goods, excluding polyurethane foam from Chapter 39 coverage under central excise rules.
The amendment omits sub paragraph (d) and related entries from paragraph 3 and paragraph 3A of the principal notification and substitutes the Annexure entry (xxiv) to exempt all goods falling under Chapter 39 of the First Schedule, other than polyurethane foam and articles of polyurethane foam, thereby narrowing the SSI exemption scope under the Central Excise framework.

Exemption for space project goods requires a pre-clearance certificate confirming description and intended use for launch or satellite projects.
Substitutes S.No.7 of Notification No.64/95 to exempt components, raw materials, tools, lubricants, propellants, systems and sub-systems of launch vehicles and satellite projects, and scientific and technical instruments and their parts, when meant for use in ISRO or Department of Space projects; exemption conditioned on the manufacturer producing, prior to clearance, a certificate from an officer not below Assistant Scientific Secretary in ISRO describing quantities and certifying intended use.

Composition scheme for works contracts: amendment increases the service tax composition rate, effective on publication of the notification.
Amendment substitutes the earlier composition percentage in rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 with a higher percentage, changing the composition levy applicable to works contracts; the amendment takes effect on publication in the Official Gazette.

Cross-border digital services tied to India-located goods or property are treated as performed in India for service tax purposes.
Services provided from outside India via the internet or any electronic network that are provided in relation to goods, material or immovable property situated in India at the time of provision shall be treated as taxable service performed in India, whether or not performed in India, for services falling under sub clauses (zzg), (zzh) and (zzi) of clause (105) of section 65.

Tariff amendment updates effective duty rates, inserts new entries, and creates exemptions for electric vehicles and software.
Amendment revises the Central Excise tariff by substituting, inserting and omitting specified entries and rates: it adjusts effective duty rates across multiple tariff items; inserts new entries for water filtration equipment, composting machines, MP3/MP4 players, wireless data modem cards, specified automotive goods and chassis, and battery powered and hybrid vehicles with defined duty treatments; distinguishes packaged software (taxable) from customized software (exempt) with an explanatory definition; prescribes combined ad valorem and fixed per chassis levies where applicable; and adds specified refrigeration equipment to List 4 of the Annexure.

Tariff amendment revises effective duty rates and inserts a new tariff entry for open top sanitary cans.
Government amends Notification No. 5/2006-Central Excise under powers of section 5A to revise effective duty rates in the First Schedule Table for specified tariff entries and to insert a new tariff line for open top sanitary cans with an applicable rate and no special condition.

Export of services classification extended to electronically delivered services tied to goods or property situated outside India.
Where services under sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 provided through internet or an electronic network relate to goods, material or immovable property situated outside India at the time of provision, such services shall be treated as taxable service performed outside India irrespective of where they are performed.

Advance Service Tax payment permitted with required intimation and adjustment; revision period extended and penalty relief for nil returns.
The Amendment permits voluntary advance payment of service tax and adjustment against subsequent liabilities; payers must intimate the jurisdictional Superintendent within fifteen days and disclose advances and adjustments in the subsequent return under section 70. It raises the monetary threshold in rule 6(4B)(iii), extends the revised return period under rule 7B to ninety days, and authorises reduction or waiver of penalty under rule 7C where gross service tax payable is nil and sufficient reason exists for non-filing.

Effective duty rates updated for excisable goods, revising fuel provisions and inserting new tariff entries and exemptions.
The amendment modifies Notification No. 4/2006 under section 5A(1) of the Central Excise Act to substitute and insert multiple tariff entries and rate provisions. It redefines duty descriptions for motor spirit and high speed diesel by distinguishing unbranded and branded supplies, substitutes numerous First Schedule entries to impose ad valorem or specified rates (notably widespread 8% entries and select nil entries), introduces new tariff lines for menthol products, inks, aseptic bags, heat resistant tape, flush doors and aseptic packaging paper, and adds Atazanavir to the Annexure LIST 3.

Concessional duty rates for specified food and beverage preparations amended; new exemption requires packaging declaration and brand and production limits.
The notification amends the Central Excise tariff by inserting new tariff entries and substituting revised duty rates for specified food and beverage subheadings, including entries for pre-mixes, milk products with nuts, tender coconut water and betel-nut-containing preparations. It also adds a new Annexure condition making concessional treatment conditional on the unit not producing other pan masala on the same premises, not using a brand name used for specified headings, and declaring the percentage of betel nut on packaging.

National Calamity Contingent Duty exemption for specified imported goods removes equivalent additional import duty under tariff law.
Goods specified in column (2) of the Table in the Seventh Schedule to the Finance Act, 2001 are exempt, when imported into India, from that part of the additional duty under sub-section (1) of section 3 of the Customs Tariff Act, 1975 which is equivalent to the National Calamity Contingent Duty under section 136 of the Finance Act, 2001; the notification is issued under sub-section (1) of section 25 of the Customs Act, 1962 and supersedes notification No.77/2003 except as to prior acts, with an exclusion for goods under sub-heading 8517 12.

Exemption threshold for bona-fide gifts increased, expanding duty-free eligibility for courier imports excluding alcoholic drinks.
The notification amends Notification No.171/93-Customs by substituting a higher monetary limit in the Explanation, thereby increasing the duty-free threshold for bona-fide gifts imported through courier or falling under Heading 98.04 (excluding alcoholic drinks) and expanding the scope of items exempt from customs duty under the existing exemption provision.

Concessional duty on leased machinery applies where temporary imports are re-exported after use under bond and timed conditions.
Concessional customs treatment applies to leased machinery, equipment or tools temporarily imported for contract execution where the importer declares temporary import, re-exports within three months or an authorised extension up to eighteen months, and furnishes a bond with bank guarantee; extensions require payment of duty difference and delayed re-export attracts additional duty calculated by graduated notional rates, and such imports are not eligible for drawback.