TMI BlogExhibits - Exemptions under Mega NotificationX X X X Extracts X X X X X X X X Extracts X X X X ..... in the preceding financial year; ( b ) an individual as an advocate or a partnership firm of advocates by way of legal services to,- ( i ) an advocate or partnership firm of advocates providing legal services ; ( ii ) any person other than a business entity; or ( iii ) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or ( c ) a person represented on an arbitral tribunal to an arbitral tribunal; 7. Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India; 8. Services by way of training or coaching in recreational activities relating to arts, culture or sports; 9. Services provided to or by an educational institution in respect of education exempted from service tax, by way of,- ( b ) auxiliary educational services; or ( c ) renting of immovable property; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minantly 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 pertaining to,- ( a ) an airport, port or railways, including monorail or metro; ( b ) a single residential unit otherwise than as a part of a residential complex; ( c ) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; ( d ) post-harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or ( e ) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages; 15. Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses ( a ) or ( b ) of sub-section (1) of section 13 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on hire- ( a ) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or ( b ) to a goods transport agency, a means of transportation of goods; 23. Transport of passengers, with or without accompanied belongings, by - ( a ) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, orTripura or at Bagdogra located in West Bengal; ( b ) a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or ( c ) ropeway, cable car or aerial tramway; 24. Services by way of vehicle parking to general public excluding leasing of space to an entity for providing such parking facility; 25. Services provided to Government, a local authority or a governmental authority by way of - ( 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 ( b ) repair or maintenance of a vessel or an aircraft; 26. Services of gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng agent or a distributer of SIM cards or recharge coupon vouchers; ( g ) business facilitator or a business correspondent to a banking company or 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; 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 TariffAct,1985(5of1986); ( c ) any goods 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecognized 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 ) "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 midday meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution; ( g ) "banking company" has the meaning assigned to it in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 2 ( j ) and recognized under section 6 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952); ( m ) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); ( n ) "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, 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; ( 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, ( iv ) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, ( v ) the International Olympic Association or a federation recognised by the International Olympic Association or ( vi ) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; ( zb ) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; ( zc ) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit; ( zd ) "rural area" means the area comprised in a village as defined in land revenue records, excluding-the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; ( ze ) "single residential unit" means a self-contained residential u ..... 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