Central Government vide Notification No.

36/2010-ST dated 28th June, 2010 has exempted any consideration received as advance before 1st July,2010 in respect of newly introduced taxable services & services whose scope is expanded (other than taxable services of commercial training or coaching services (Section 65(105)(zzc)) & renting of immovable property services (Section 65(105)(zzzz))) from whole of service tax. Central Government vide Notification No.37/2010-ST dated 28th June, 2010 has amended Notification No.17/2009-ST dated 7th July,2009 whereby refund of service tax to exporter on specified services is extended to services classified U/s. 65(105)(zzm) provided in any airport in respect of export goods. Central Government vide Notification No.38/2010-ST dated 28th June, 2010 has exempted the taxable services of commercial or industrial construction (Section 65(105)(zzq)) provided wholly within the port or other port for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers & railways from whole of service tax. This exemption is effective from 1st July,2010. Central Government vide Notification No.39/2010-ST dated 28th June, 2010 has inserted 4th proviso to Rule 4A(1) of the Service Tax Rules, 1994 w.e.f. 1st July,2010 whereby in case of taxable service provided by aircraft operator providing service of air transport of passenger, invoice/bill/challan shall include ticket in any form by whatever name called and the same need not contain registration no. of service provider, classification of the service received and address of the service receiver. Central Government vide Notification No.40/2010-ST dated 28th June, 2010 has amended Notification No.1/2006-ST dated 1st March,2006 whereby benefit of abatement is extended to following services rendered in port (Section 65(105)(zn)), other port (Section 65(105)(zzl)) or airport (Section 65(105)(zzm)). This exemption is effective from 1st July,2010. Sr. Name of Taxable Service Section% of Tax payable 65(105) Abatement on % 1) Rent-a-Cab Operator (o) 60 40 2) Erection, Commissioning or Installation (zzd) 67 33 3) Commercial or Industrial Construction (zzq) 67 33 4) Commercial or Industrial Construction rendered by builder or authorized person (zzq) 75 25 5) Construction of Complex (zzzh) 67 33 6) Construction of Complex by builder or authorized person (zzzh) 75 25 7) Transport of Goods by Rail (zzzp) 70 30 All the conditions mentioned in Notification No.1/2006-ST dated 1st March,2006 would apply to above abatements. Central Government vide Notification No.41/2010-ST dated 28th June, 2010 has exempted following taxable services provided wholly within the port/other port/airport from whole of service tax w.e.f 1st July,2010: i) Cargo handling services in relation to agricultural produce or goods intended to be stored in a cold storage. ii) Storage & warehousing services in relation to agricultural produce or any service provided by cold storage. iii) Transport of export goods in an aircraft

iv) Site formation and clearance, excavation and earthmoving and demolition and such other similar activities. Central Government vide Notification No.42/2010-ST dated 28th June, 2010 has exempted the taxable service of commercial or industrial construction (Section 65(105)(zzq)) provided wholly within the airport from whole of service tax w.e.f. 1st July,2010. Central Government vide Notification No.43/2010-ST dated 30th June, 2010 has amended Notification No.13/2008-ST dated 1st March,2008 whereby abatement of 75% available to services of transport of goods by road in a good carriage (Section 65(105)(zzp)) is extended to GTA services rendered within port/other port/airport. Central Government vide Notification No.44/2010-ST dated 20th July, 2010 has amended the Service Tax Return Preparer Scheme, 2009 whereby the age restriction of 35 years for enrolling to act as an Service Tax Return Preparer is done away with. Central Government vide Notification No.45/2010-ST dated 20th July, 2010, in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, has directed that the service tax payable on taxable services relating to transmission and distribution of electricity provided up to 26th February, 2010 & service tax payable on taxable services relating to distribution of electricity up to 21st June, 2010 which was not being levied in accordance with general trade practice is not required to be paid. Central Government vide Circular No.124/6/2010-TRU dated 29th June,2010 has notified account codes for newly introduced services. Sl. No. Taxable Services Accounting Code

Tax Other Deduct Collection Receipts Refunds (1) (2) (3) (4) (5) 1. Service of promoting, marketing or organizing of games of chance, including lottery, Bingo or Lotto [Section 65(105)(zzzzn)] 00440595 00440596 2. Health service [Section 65 (105) (zzzzo)] 00440598 00440600 3. Service of maintenance of medical records of employees of business entity [Section 65(105)(zzzzp)] 00440601 00440602 4. Service of promoting a brand of goods, services, events, business entities, etc [Section 65(105) (zzzzq)] 00440604 00440605 00440606 5. Service of permitting commercial use or exploitation of any event organized by a person or organization [Section 65 (105) (zzzzr)] 00440607 00440608 6. Service provided by electricity exchange [Section 65(105)(zzzzs)] 00440610 00440611 7. Copyright Services [Section 65(105)(zzzzt)] 00440613 00440615 8. Special service provided by a builder etc, to the

00440597 00440599

00440603

00440609 00440612 00440614

prospective buyers [Section 65(105)(zzzzu)] 00440616 00440617 00440618 i) The sub-head other receipts is meant for interest, penalty, leviable on delayed payment of service tax. ii) The sub-head deduct refunds is not to be used by the assessees, as it is meant for the Revenue/ Commissionerates while allowing refund of tax iii) The accounting codes for Primary Education Cess (00440298) and Secondary Higher Education Cess (00440426) remain unchanged. Central Government vide Letter F.No.332/16/2010-TRU dated 24th May, 2010 has clarified on the issue related to leviability of service tax on construction of residential house by National Building Construction Corporation Ltd. (NBCC) for Central Government officers. In para 2, it is clarified that the definition of residential complex (Section 65(91a)) does not include a complex which is intended for personal use as residence by recipient of service. The term personal use is defined to include permitting the use of complex as residence by another person on rent or without consideration. In para 3, it is further clarified that the residential complex built by NBCC for personal use of Government of India is not leviable to service tax.