Service Tax amendments Applicable with effect from 1st day of June, 2016 after enactment of the Finance Bill, 2016.

1. Explanation 2in section 65B(44) is to be modified. 

2. Clause(l) of section 66D would be omitted and clause (11) of section 65B is to beomitted. [educational services]

3. Insertion of right to use the radio-frequency spectrum and subsequent transfers in section 66E as a Declared Service.

4. Section 67A is being amended to obtain rule making powers.

5. Section 73 proposed to be amended to increase time limit from 18 months to thirty months.

6. Insertion of Explanation in section 78A.

7. Amendments in sections 89, 90 and 91.

8. In section 93A of the 1994 Act, the words “prescribed or by notification in the Official Gazette” shall be substituted.

9. Insertion of proviso to section 75.

10. Retrospective effect to notification No. 41/2012- ST, dated the 29th June, 2012 as amended by notification No. 01/2016- ST.

11. Retrospective exemption is to be extended to the construction, repair, maintenance etc ofcanal, dam or other irrigation works provided to entities set up by Govt.provided during the period from the 1st July, 2012 to 29.01.2014. 

12. Approvedvocational education course‟ is to be incorporated in the general exemptionnotification and exemption to specified educational services.

13. Exemptionfrom Service Tax on services provided to the Government, a local authority or agovernmental authority. 

14. Exemptionfrom Service Tax on services by way of construction, erection, etc. of originalworks pertaining to an airport, port. 

15. Rationalisation of rate ofinterest in case where is service tax is collected and not credited in Govt.account and others.

16. Disputeresolution scheme, 2016.

17. Returns