Commission paid by exporters exempted from service tax

As per Clause G of Rule 2(1)(i) of Service tax Rules, in relation to taxable services provided or agreed to be provided by any person located in non taxable territory and received by person in taxable territory, the recipient of service shall be liable to pay service tax. 

Hence in respect of commission on exports payable to person located outside India, service tax liability shall fall upon exporter.

However vide notification 42/2012 dated 29-06-2012, specific exemption has been provided to exporters subject to certain conditons

Limited Period Service tax exemption for Railways

Vide Notification 43/2012 dated 2-07-2012, exemption has been provided from service tax up to 30-09-2012 in respect of AC coach or first class coach travelling by passenger, whether or not accompanied by baggage. Further transportation of goods by Railways has also been exempted up to 30-09-2012

Service of Slaughtering of all types of animals exempted

Vide Notification 44/2012 dated 7-8-2012, while earlier slaughtering of bovine animals only was exempted under entry 33 of mega exemption notification 25/2012 dated 20-6-12