Finance Bill 2010 has made an amendment in the definition of the taxable service ‘Renting of immovable property’ [section 65 (105) (zzzz)] to provide explicitly that the activity of ‘renting’ itself is a taxable service. This change is being given retrospective effect from 01.06.2007.
India includes the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof.
the taxes levied by any Government on any passenger travelling by air, if shown separately on the ticket, or the invoice for such ticket, issued to the passenger
Notification No. 14/2010-Service Tax, New Delhi, the 27th February, 2010 Seeks to amend Notification No. 1/2002- Service Tax, dated 1st March, 2002 so as to explain certain activities in the Continental Shelf and Exclusive Economic Zone of India.
Notification No. 13/2010-Service Tax Seeks to exempt the taxable service provided in relation to on-line information and database access or retrieval services and business auxiliary services by any Indian news agency subject to the fulfilment of certain conditions.
Notification No. 12/2010-Service Tax Seeks to exempt the taxable service provided in relation to erection, commissioning or installation of mechanised food grain handling systems, equipment for setting up or substantial expansion of cold storage, and expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat.
Notification No. 11/2010-Service Tax,-Service tax notification exempting taxable service provided in relation to transmission of electricity
Notification No. 10/2010-Service Tax Seeks to exempt the taxable service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under Seeds Act, 1966 from technical testing and analysis services and technical inspection and certification service.
Notification No. 09/2010-Service Tax, New Delhi, the 27th February, 2010. In the said notification, in the Table, against S.No.1 1 for the entry in column (3), the following entry shall be substituted, namely:- “Transport of goods by rail.” This notification shall come into force on the first day of April, 2010.
Notification No. 08/2010-Service Tax Central Government hereby exempts the taxable service provided to any person in relation to transport of goods, the description of which is specified in column (2) of the Table below, by rail as referred to in sub-clause (zzzp) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the Finance Act.
