| Effective Exemption Notifications - All |
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Service Tax - ST
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All Effective Exemption Notifications |
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Exempts taxable services provided or to be provided to any business entity, by an arbitral Tribunal, in respect of arbitration. |
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Exempts service provided by certain association of dyeing units from whole of service tax. |
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Exempts to preschool coaching / training and recognized courses from service tax on commercial coaching or training centre |
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Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day |
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Exempts services provided by Clinical Estabilshments |
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Appoints the 1st day of May 2011 as the day for Finance Act, 2011 (8 of 2011) to come into force |
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(i) Commercial or Industrial Construction Service, (ii) Construction of Complex Service, (iii) Telecommunication Service, (iv) Internet Telephony Service and (v) Works contract Service, have been specified as Continuous Service for the purpose of POT (point of taxation Rules, 2011) |
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Exempts Services received by a Unit located in a Special Economic Zone (SEZ) or Developer of SEZ for the authorized operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon |
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Exempts services provided in relation to the execution of works contract - when provided wholly within the port or other port, for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways |
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Services provided in relation to works contract when provided wholly within an airport |
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Exempts transportation of goods by air service to the extent air freight is included in the customs value of goods |
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Exemption services provided outside India when transportation has taken place outside India and final destination is also outside India. |
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Exemption taxable services provided by an insurer carrying on General Insurance Business to any person for providing insurance under the Rashtriya Swasthya Bima Yojana |
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Exempts service of execution of a works contract in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana |
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Exempts services provided by an organiser of business exhibition for holding a business exhibition outside India |
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Exempts taxable services in relation to general insurance business provided under the Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme |
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Packaged or canned software exempted from service tax, where duty of excise or duty of customs, as the case may be, has been paid |
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Exempts persons marketing the lottery tickets - distributors or selling agents appointed or authorised by the lottery |
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Exempts the taxable service of outdoor catering - Centrally assisted Mid-Day Meal Scheme |
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Exempts commercial or industrial construction services provide wholly within the airport |
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Exempts certain services provided within port, airport and others ports |
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Exempts commercial or industrial construction services provided within port or other ports for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways |
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Regarding exemption to the taxable service provided for distribution of electricity - All services provided to a person, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity, exempted from service tax |
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Regarding exemption for certain services when provided within a port or an airport - Negative List for services provided within a port or an airport i.e. no service tax on certain services if provided within port or an airport |
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Regarding exemption for tournaments or championships - Sponsorship services shall be exempted if provided in relation to tournaments or championships by specified bodies |
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Construction of complex service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana exempted |
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Air travel passenger service shall be exempt for passengers embarking from on a journey originating or terminating in an airport located in the state of Arunachal Pradesh or Assam or Manipur or Meghalaya or Mizoram or Nagaland or Sikkim or Tripura or at Baghdogra |
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Maximum service tax shall be Rs. 100 in case of domestic air journey (all class) and Rs. 500 in case of international air journey (economy class) (With a cap of 10% of Gross Value of Tickets) |
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Regarding exemption to air transport of passengers - Services provided to Person in transit from abroad destined to outside India or to an employee by an aircraft operator exempted from service tax |
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Enactment of Finance Act, 2010 - Taxable Services - New Services and Amendments in Existing Services under Service Tax shall be effective from 1-7-2010 |
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Exempts services in relation to Modular Employable Skill courses approved by the National Council of Vocational Training, by a Vocational Training Provider registered under the Skill Development Initiative Scheme |
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Extension of the scope of service tax to Whole of continental shelf and exclusive economic zone of India and the installations, structures and vessels within the continental shelf and the exclusive economic zone of India, specified purposes In Suppression of Notification No. 1/2002 |
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Exempts service provided in relation to on-line information and database access or retrieval services and business auxiliary services, by any Indian news agency |
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Exempts erection, commissioning or installation of mechanised food grain handling systems; setting up or substantial expansion of cold storage; setting up or substantial expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat. |
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Exempts all the service provided for transmission of electricity |
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Exempts all the service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under the Seeds Act, 1966 (54 of 1966) - in relation to technical testing and analysis |
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Amends Notification No. 1/2006-Service Tax, dated the 1st March, 2006 Abatement of 70% in case of transport of goods by rail |
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Exempts services provided in relation to transport of goods by rails for specified goods |
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Exempts Transport of goods in containers by rail |
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Exempts service providing packaged or canned software, intended for single use and packed if the appropriate duty of excise has been paid |
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Exemption to manufacturers of parts of cycles or sewing machines |
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Exempts the taxable servicein relation to execution of a works contract in respect of canals other than those primarily used for the purposes of commerce or industry |
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Exempts the taxable service of manufacture or processing of alcoholic beverages |
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Exempt Services in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol |
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Exempt Services in relation to sale or purchase of securities listed on a registered stock exchange by a sub-broker |
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Exempt Services in relation to the transport of goods through national waterway, inland water and coastal shipping in certain cases |
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Exempts repair & maintenance services in relation of Roads |
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Exempts the taxable service of tour operator having a contract carriage permit for inter-state or intrastate transportation of passengers |
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Exempts the taxable service in relation to inter-bank transactions of purchase and sale of foreign currency, provided to a Scheduled bank, by any other Scheduled bank |
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Exempts the taxable service received by an exporter of goods in relation to GTA and Import of Business Auxiliary Service (Commission) |
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Exempts certain specified taxable services received by an exporter and used for export of goods |
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Exempts services provided by certain associations from whole of Service Tax |
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Reduces Effective Rate of Service Tax from 12% to 10% |
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Delegation of Authority for the purpose of Investigation and Adjurisdiction |
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Exempts Certain Taxable Services provided to a Goods Transport Agency with effect from 1-1-2005 |
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The Service Tax (Provisional Attachment of Property) Rules, 2008 |
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Hotels - Exempts services in relation to booking of an accommodation in the said hotel - provided outside india and received in india |
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Exempts services in relation to transport of goods by road in a goods carriage in excess of 25% |
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Services in relation to business exhibition of goods by the organiser of business exhibition to a manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the Central Excise Tariff Act, 1985 are exempt from Service Tax. |
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Roaming service provided to an international in-bound roaming subscriber |
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Exempts all taxable services provided for the personal use or for the use of the family members of diplomatic agents or career consular officers posted in a foreign diplomatic mission or consular post in India |
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Exempts all taxable services provided for the official use of a foreign diplomatic mission or consular post in India |
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Exempts services in relation to construction of port or other port |
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Exempts service tax on local taxes paid on taxable services of renting of immovable property |
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Exempts the services of exhibit of cinematograph film |
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Exempts the taxable service provided by a Clinical Research Organization approved to conduct clinical trials by the Drugs Controller General of India |
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Exempts taxable services provided by a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP), the National Science and Technology Entrepreneurship Development Board (NSTEDB) and Department of Science and Technology |
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Exempts services provided by Technology Business Incubator (TBI), Science and Technology Entrepreneurship Park (STEP), National Science and Technology Entrepreneurship Development Board (NSTEDB) and Department of Science and Technology |
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Exempts the taxable services provided by a resident welfare association |
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Exempts general insurance services for insurance of sheep from whole of service tax |
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Exempts RBI from payment of service tax u/s 68(1), 68(2) and 66A |
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Rate of Interest - Section 73B Recovery of Excess Amount |
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Exempts services provided by a Government owned State or District level laboratory in relation to testing and analysis of water quality |
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Exempts Service Tax on Interest on repayment of installment of Hire Purchase Agreements |
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Prescribes effective rate of service tax on various services |
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Adjudication Power under section 83A |
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Exempts the taxable service in relation to transport of goods through aircraft provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft |
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Exempts (a) cut and polished diamonds and gem stones; or (b) plain and studded jewellery of gold and other precious metals, from whole of excise duty w.e.f. 16-06-2005 |
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Exempts site formation and clearance, excavation and earthmoving and demolition and such other similar activities in the course of construction of roads, airports, railways, transport terminals, bridg |
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Exempts Farm income Insurance Scheme |
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Conditions / Limitations / Procedure for grant of rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services |
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Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported |
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Exempt job work activity from levy service tax if on such activity appropriate duty of excise is payable |
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Small Service Provider (SSP / SSI) - Exemption |
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Notifies persons under section 68(2) who is liable to pay service tax instead of provider of taxable services |
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Exemption to consignments transported by road when gross amount charged is upto Rs. 1500/-or when gross amount charged for an individual consignment is upto Rs. 750/- (w.e.f 1/1/2005) |
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Exemption to transport of fruits,vegetables,eggs or milk by road (w.e.f 1/1/2005) |
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Exemption to interest on overdraft facility,cash credit facility or discounting of bills, bills of exchange or cheques |
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Rate of interest Section 75 |
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Exemption to vocational/recreational training institute for providing commercial traning or coaching services |
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Effective rate of service tax for holder of intellectual property right |
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Exemption to specified services in relation to business auxiliary service |
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Exempts the taxable service provided by a banking company or a financial institution, providing service in relation to collection of duties or taxes levied by government |
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Exemption to Insurer of Universal Health Insurance Scheme |
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Exemption to mandap keeper providing services for use of precincts of a religious place as mandap |
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Exemption to business auxiliary services provided by commission Agents in relation to agriculture produce |
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Exemption to goods & materials sold by service sold by service provider to recipient of service |
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Exemption to commercial training or coaching centre for course or curriculum of any institute or establishment & issuing diploma,certificate,degree or educational qualification recognized by law |
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Exemption to service provided by consulting engineer on transfer of technology |
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Exemption to all services provided to United Nations or international organization |
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Exemption to cargo handling agency in relation to agriculture produce or goods intended to be stored in a cold storage |
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Exemption to cattle insurance services provided under the Central Sector Scheme on cattle insurance |
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Exemption to taxable services in relation to general insurance business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) or the Pilot Scheme on Seed Crop Insura |
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Service Tax Exemption to telegraph, insurance, advertising agencies, courier agencies, air travel agents and tour operators services provided to UN or an international organisation |
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Exemption to air travel agents excess than commission received from airlines |
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Exemption to Jan Arogya Bima Policy (General Insurance) |
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Exemption to specified Insurance Schemes and Telephone calls made from Public Booths, Free Telephones at Airports and Hospitals |
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