Introduction of Negative List in the Service Tax provisions from July 2012 is one of the landmark changes in the Indian Taxation regime. New Place of Provision of Services Rules have also been notified which supersede earlier Export of Services Rules and Import of Services Rules. Under Central Excise, this July 2012 issue of "Tax Amicus" covers new procedure and formula for refund of Cenvat credit and few important High Court and CESTAT Orders on the subject. Customs portion of the Amicus talks about implementation of the recent FTP supplement 2012 while also covering other major changes in the customs provisions. Punjab and Haryana High Court has held that change in government policy is not force majeure. Major change in the Income Tax provisions this month is that no TDS would be required to be deducted on payment for acquisition of software from an Indian resident, subject to conditions.