Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

  TMI - Tax Management India. Com
Follow us:   Twitter
Exempted Services
Home List Manuals Service Tax ManualService Tax Practice Manual / Ready ReckonerExempted Services This

Service Tax Practice Manual / Ready Reckoner

Exempted Services

Select Topic

Chapters / List

  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).