Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Exempted Services
Home List Manuals Service Tax Manual Exempted Services This
 

Exempted Services

Ch. No.

Topic

1 Services provided to the United Nations or a specified international organization
 
2 Health care services
 
3 Services provided by Cord blood banks
 
4 Services provided by operators of the Common Bio-medical Waste Treatment Facility
 
5 Veterinary clinic services
 
6 Charitable activities
 
7 Renting of precincts of a religious place or conduct of any religious ceremony
 
8 Services by a specified organisation in respect of a religious pilgrimage
 
9 Advocate or Arbitral Tribunals' Services
 
10 Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs
 
11 Training or coaching in recreational activities
 
12 Educational services
 
13 Services provided by specified education institutions by specified schemes
 
14 Specified educational programmes by Indian Institutes of Management
 
15 Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship
 
16 Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses
 
17 Services provided to a recognised sports body
 
18 Sponsorship of tournaments or championships
 
19 Construction Services - Services provided to the Government or local authority
 
20 Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority
 
21 Specified Construction services
 
22 Construction Services - Original works - Others
 
23 Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract
 
24 Copyright
 
25 Services by a performing artist in folk or classical art forms
 
26 Services by way of collecting or providing news
 
27 Renting of a hotel, inn, guest house, club, campsite, by whatever name called
 
28 Serving of food or beverages by a restaurant, eating joint or a mess
 
29 Serving of food or beverages by a canteen maintained in a factory
 
30 Transportation of goods by rail or a vessel
 
31 Goods transport agency
 
32 Renting of Motor Vehicle for transportation of passengers and goods
 
33 Transport of passengers
 
34 Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public
 
35 Services provided in relation to pubic services
 
36 General insurance business
 
37 Life insurance business
 
38 Collection of contribution under Atal Pension Yojana (APY)
 
39 The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India
 
40 Services provided by an incubatee
 
41 Service by an club/association/society to own members
 
42 Services by the intermediaries
 
43 Job Work
 
44 Services by an organiser in respect of a business exhibition outside India
 
45 Omitted w.e.f. 1.4.2015 - Public telephone services
 
46 Slaughtering of animals
 
47 Services provided by person located in a non- taxable territory
 
48 Public Libraries
 
49 Services by Employees' State Insurance Corporation
 
50 Services by way of Transfer of a going concern
 
51 Services by way of public conveniences
 
52 Municipal services
 
53 Services related to loading, unloading, packing, storage or warehousing of rice, cotton
 
54 Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve
 
55 Services provided by a tour operator to a foreign tourist
 
56 Services by operator of Common Effluent Treatment Plant by way of treatment of effluent
 
57 Services provided in relation to Fruits and Vegetables
 
58 Services provided by way of admission to museum, zoo etc.
 
59 Services provided by way of exhibition of movie
 
60 Service by way of right to admission to specified events
 
61 Services provided by the government /local authority to the business entity
 
62 Services provided by EPFO to specified persons
 
63 Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers
 
64 Securities and Exchange Board of India (SEBI)
 
65 National Centre for Cold Chain Development
 
66 Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
 
67 Services provided by Government or a local authority to another Government or local authority
 
68 Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate
 
69 Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-
 
70 Fines or liquidated damages is payable to the Government or the local authority under contract
 
71 Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law
 
72 Assignment of right to use natural resources to an individual farmer for the purposes of agriculture
 
73 Activity in relation to any function entrusted to a Panchayat
 
74 Assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016
 
75 Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16
 
76 Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).
 
 
 
 
 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||