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Broadening of tax base - Review of general exemptions extended under Notification No. 25/2012-ST dated 20.6.2012

Service Tax - Started By: - Admin TMI - Dated:- 1-3-2015 Last Replied Date:- 1-3-2015 - Question - What are amendments proposed in exemption under Notification No. 25/2012- ST, dated 20-6-2012 in Finance Bill 2015 ? - Reply By Admin TMI - The Reply = Review of general exemptions extended under Notification No. 25/2012-ST, dated 20.6.2012: • Exemption presently available on specified services of construction, erection, commissioning, etc. provided to the Government, a local authority or a go .....

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to construction, erection, commissioning or installation of original works pertaining to an airport or port is being withdrawn. The other exemptions covered under S. No. 14 of notification No. 25/12-ST shall continue unchanged. • Exemption to services provided by a performing artist in folk or classical art form of (i) music, or (ii) dance, or (iii) theater, will be limited only to such cases where amount charged is upto ₹ 1,00,000 for a performance. • Exemption to transportatio .....

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