Exemptions under Service Tax with Effect
from 01-07-2012
Sl. No.
|
Category
|
Exemption
|
Notification
No 25/2012-ST
|
||
12
|
Construction Services to Government
|
Services
Provided to
1.
Government
2.
Local Authority
3.
Governmental Authority
By way of
1. Construction
2. Erection
3. Commissioning
4. Installation
5. Completion
6. Fitting Out
7. Repair
8. Maintenance
9. Renovation
10. Alteration
OF
·
Civil Structure for use other than commercial
·
Historical monument etc.
·
Structure for
o
Educational
o
Clinical
o
Art or Cultural Establishment
·
Canal, Dam, Irrigation works
·
Pipeline, conduit, plant for
o
Water Supply
o
Water Treatment
o
Sewerage Treatment
o
Disposal
·
Residential Complex for self or Employees
|
13
|
Construction services for Public
|
Services
Provided by way of
1.
Construction
2.
Erection
3.
Commissioning
4.
Installation
5.
Completion
6.
Fitting out
7.
Repair
8.
Maintenance
9.
Renovation
10. Alteration
OF
1. Road, Bridge, Tunnel,
Terminal, For road transportation for use by general public
2. Civil Structure under
JNNURM or RAY
3. Building owned by 12AA
entity used for religious purpose by Public
4. Pollution control plant
other than used in factory or structure for funeral
|
14
|
Other construction Service for public
|
Service by
way of
1.
Construction
2.
Installation
Of Original works pertaining to
1. Airport, port,
Railways, Metro, monorail
2. Single residential unit
3. Low cost house up to
carpet area of 60Sq. Meter under approved scheme
4. Post harvest storage
for agricultural produce
5. Mechanized food grains
handling system for agricultural produce
|
15
|
Copyright
|
Temporary
Transfer or
Permitting
use or enjoyment of
COPYRIGHT
covered Under 13(1) (a) or (b) of Indian copyright Act 1957
Relating to
Original Literary, Dramatic, Musical, Artistic works, cinematograph film
|
16
|
Artists
|
Service by
Performing artist in
Folk or
classical art forms of
Music,
Dance, Theatre
Excluding
services provided as a brand ambassador
|
17
|
News
|
Services by
way of Collecting to providing news by
Independent
Journalist
Press Trust
of India
United News
of India
|
18
|
Renting
|
Renting of
1.
Hotel
2.
Inn
3.
Guest house
4.
Club
5.
Campsite
6.
Other commercial place for residential or lodging
purpose
having tariff
below ₹1,000 per day
|
19
|
Restaurant
|
Services in
relation to serving of food or beverages by a .
Restaurant
or
Eating
joint or mess
Not having
Air-
Conditioning facility and
License to
serve Alcoholic beverages
|
___________________________________________________________________________
For suggestions and feedback
please feel free to contact us via e-mail; dhruvjain1987@yahoo.co.in or you can log on to our
website: http://dhruvjainassociates.in/contact
___________________________________________________________________________________
This blog is the property of Dhruv Jain &
Associates. Any form of reproduction, dissemination, copying, disclosure,
modification, distribution and/or publication of the content of blog or of the
blog itself without the prior written
consent of the author of this blog is strictly prohibited and doing so will
attract legal proceedings. Any views or opinions presented in this blog post
are solely those of the author and for informative purpose only and should not
be treated /used as guiding rule or professional consultancy in any case. The
matter of discussion is highly sensitive to the amendments made by the
government under various laws and may not be updated as per the changes.
Readers are suggested to take prior professional consultancy of experts before
using the blog or its material in any way.
______________________________________________________________________________________________
No comments:
Post a Comment