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Mega exemption notification - 25/2012 - Service Tax

Extract

..... ed by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;] 20[2B. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto; ] 3. Services by a veterinary clinic in relation to health care of animals or birds; 4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities; 5. Services by a person by way of- 83[ (a) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act; or ] (b) conduct of any religious ceremony; 35[5A. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of .....

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Mega exemption notification - 25/2012 - Service Tax

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..... titutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, - (a) two year full time 91[residential] Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management.] 62[9C. services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme; 9D. services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training.] 10. Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sport .....

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Mega exemption notification - 25/2012 - Service Tax

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..... e, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; 64[(ba) a civil structure or any other original works pertaining to the „In-situ rehabilitation of existing slum dwellers using land as a resource through private participation‟under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers. (bb) a civil structure or any other original works pertaining to the „Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; ] (c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961)and meant predominantly for religious use by general public; (d) a pollution control or effluent treatment plant, except located as a part of a factory; or (e) a structure meant for funeral, burial or cremation of deceased; 14. Services by way of construction, erection, commissioning, or installation of original works p .....

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Mega exemption notification - 25/2012 - Service Tax

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..... uch performance is not more than 68[one lakh and fifty thousand rupees]: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.] 17. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; 23[18. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent;] 5[19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year;] 15[19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year ] 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods - (a) 6[***] (b) relief materials meant for victi .....

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Mega exemption notification - 25/2012 - Service Tax

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..... y Scheme Airport as notified by the Ministry of Civil Aviation.] 24. 10[***] 25. Services provided to Government, a local authority or a governmental authority by way of - 28[(a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or ] (b) repair or maintenance of 11[a vessel]; 26. Services of general insurance business provided under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m .....

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Mega exemption notification - 25/2012 - Service Tax

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..... following persons in respective capacities - (a) sub-broker or an authorised person to a stock broker; (b) authorised person to a member of a commodity exchange; (c) 44[omitted] (d) 44[omitted] (e) 44[omitted] (f) selling agent or a distributer of SIM cards or recharge coupon vouchers; 87[ (g) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch. ] (ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); (gb) business facilitator or a business correspondent to an insurance company in a rural area; or] (h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt; 94[30. Services by way of carrying out,- (i) any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption; or (ii) any intermediate production process as job work not amounting to manufacture or production in relation to - (a) agriculture, printing or textile processing; (b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold an .....

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Mega exemption notification - 25/2012 - Service Tax

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..... . 30[40. Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled; 41. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves; 42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.] 47[43. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent; 44. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; 45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; 46. Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members; ] 48[47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; (ii) recognised sporting event; (iii) award function, concert, pageant, musical performance or any sp .....

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Mega exemption notification - 25/2012 - Service Tax

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..... re continuous supply of service, as defined in clause (c) of rule 2 of the Point of Taxation Rules, 2011, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed ₹ 5000/- in a financial year; 57. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; 58. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force; 59. Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for the purposes of agriculture; 60. Services by Government, a local authority or a governmental authority by way of any activity in relation to any function e .....

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Mega exemption notification - 25/2012 - Service Tax

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..... ered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;] (c) “arbitral tribunal” has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (d) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (e) "authorised person” means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange; (f) 31[***] (g) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); 56[(ga) Basic Savings Bank Deposit Account means a Basic Savings Bank Deposit Account opened unde .....

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Mega exemption notification - 25/2012 - Service Tax

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..... menities, but without excluding any discount offered on the published charges for such unit; (o) “distributor or selling agent” has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery- organising State; 76[(oa) “educational institution” means an institution providing services by way of: (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (p) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (q)“general public” means the body of people at large sufficiently defined by some common quality of .....

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Mega exemption notification - 25/2012 - Service Tax

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..... on and database access or retrieval services” has the same meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 of the Service Tax Rules, 1994; ] (y) “original works” means has the meaning assigned to it in Rule 2A of the Service Tax (Determination of Value) Rules, 2006; 95[ (ya) “process amounting to manufacture or production of goods” means a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 (1 of 1944), or the Medicinal and Toilet Preparation (Excise Duties) Act, 1955(16 of 1955) or any process amounting to manufacture of opium, Indian hemp and other narcotic drugs and narcotics on which duties of excise are leviable under any State Act for the time being in force; ] (z) “principal manufacturer” means any person who gets goods manufactured or processed on his account from another person; 34[(za) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS); (zaa) “recognised spor .....

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Mega exemption notification - 25/2012 - Service Tax

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..... dertaking" has the meaning assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zh)"sub-broker" has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992; 51[(zi) “tiger reserve” has the meaning assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zj) “trade union” has the meaning assigned to it in clause (h) of section 2 of the Trade Unions Act, 1926 (16 of 1926); (zk) “wildlife sanctuary” means sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); (zl) “zoo” has the meaning assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). ] 3. This notification shall come into force on the 1st day of July, 2012. [F. No.334/1/2012 -TRU] (Rajkumar Digvijay) Under Secretary to the Government of India Notes:- 1. Omitted vide Notification No. 44/2012 - Service Tax, Dated 07/08/2012, before it was read as:- “bovine” 2. Inserted vide Notif .....

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Mega exemption notification - 25/2012 - Service Tax

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..... uch parking facility;” 11. Substituted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, “a vessel or an aircraft” 12. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, “or” 13. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, “(v) advancement of any other object of general public utility up to a value of,- (a) eighteen lakh and seventy five thousand rupees for the year 2012-13 subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during 2011-12; (b) twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year;” 14. Inserted vide Notification No.13/2013 - Service Tax September 10, 2013 15. Inserted vide Notification No. 14/2013-Service Tax October 22, 2013 16. Substituted vide Notification No. 01/2014 - Service Tax January 10, 2014, before it was read as “district, State or zone”. 17. Substituted vide Notification No. .....

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Mega exemption notification - 25/2012 - Service Tax

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..... ax dated 11th July, 2014, before it was read as, “ (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or” 29. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 30. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, “19[40. Services by way of loading, unloading, packing, storage or warehousing of rice.]” 31. Omitted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, ““auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge - enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day .....

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Mega exemption notification - 25/2012 - Service Tax

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..... ng services provided by such artist as a brand ambassador;” 41. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, “(i) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or” 42. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, “(d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;” 43. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015 44. Items (c), (d) and (e) omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, “(c) mutual fund agent to a mutual fund or asset management company; (d) distributor to a mutual fund or asset management company; (e) selling or marketing agent of lottery tickets to a distributer or a selling agent;” 45. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “any goods” 46. Omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read .....

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Mega exemption notification - 25/2012 - Service Tax

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..... ” 66. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 67. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 68. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016, before it was read as, “one lakh rupees” 69. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st June 2016 70. Omitted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016, before it was read as, “(c) ropeway, cable car or aerial tramway;” 71. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 72. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 73. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 74. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st June 2016 75. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. such date on which the Finance Bill, 2016 receives assent of the President of India 76. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. such date on which the Finance Bill, 2016, receives assent of the President of India, before it was read as, “32[(oa) “educational institution” means an institution providing services specifi .....

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Mega exemption notification - 25/2012 - Service Tax

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..... 2017 receives assent of the President , before it was read as, "30. Carrying out an intermediate production process as job work in relation to - (a) agriculture, printing or textile processing; (b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986); (c) 45[any goods excluding alcoholic liquors for human consumption,] on which appropriate duty is payable by the principal manufacturer; or (d) processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year;" 95. Inserted vide Not. 7/2017 - Dated 2-2-2017 with effect from the date on which the Finance Bill, 2017 receives assent of the President 96. Inserted vide Not. 10/2017 - Dated 8-3-2017, w.e .....

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Mega exemption notification - 25/2012 - Service Tax

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