Exemptions under Service Tax with Effect
from 01-07-2012
Sl. No.
|
Category
|
Exemption
|
Notification
No 25/2012-ST
|
||
7
|
Testing or Analysis of new Drugs
|
Services by
way of
1. Technical Testing
2. Analysis of new
developed drugs, vaccines, herbal remedies
ON Human
Participants
BY a
Clinical research organization
Approved by
DCGI.
|
8
|
Coaching
|
Service by
way of
1.
Coaching
2.
Training
In
recreational activities Relating to
1.
Arts
2.
Culture
3.
Sports
|
9
|
Educational institution
|
Services
Provided to or by Educational Institution
In respect
of Education Exempted from Service tax
By way of
1.
Auxiliary Educational Services
2.
Renting of Immovable Property
|
10
|
Sports
|
Services
provided to recognized sports body by
1.
Individual as
a. Player
b. Referee
c. Umpire
d. Coach
e. Team Manager
For participation in
sporting event
Organized by Recognized
sport body
2. Another recognized
sports body
|
11
|
Sponsorship of Sport
|
Sponsorship
of sporting events organized by
1.
National sport federation on district or above
level
2.
Association of Indian universities,
inter-university sport board, school games federation of India, All India
Sport council for deaf, Paralympic committee of India or Special Olympics
Bharat.
3.
Central Civil Services Cultural & Sport Board
4.
As part of National Games by Indian Olympic
Association
5.
Panchayat yuva kreeda aur khel abhiyaan
|
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